Kalimadathil Hussain Dulkarnain V. Assessment Unit, Income Tax Department, Office of the Income Tax Officer, Non Corp Ward 2(4) & TPS, C.R. Building, I.S. Press Road, Kochi and The Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi

WP(C)/10189/2024

AI Insights

The case involves Kalimadathil Hussain Dulkarnain, the petitioner, who faced an assessment order for the year 2015-16 under the Income Tax Act, 1961. After appealing the assessment, the petitioner attempted to file a stay application but was unable to do so due to technical issues with the Income Tax Department's website. Consequently, the petitioner approached the Kerala High Court seeking permission to upload the stay application and to suspend the recovery actions based on the assessment order until the stay application was considered.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 689596 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; P R KUMAR
• Assessee Lawyers: RAMESH JOHN
• Keywords: Assessment; E-filing; Income Tax; Recovery; Stay Application
• Section: 147; 144; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14TH DAY OF MARCH 2024 / 24TH PHALGUNA, 1945 WP(C) NO. 10189 OF 2024 PETITIONER/S: KALIMADATHIL HUSSAIN DULKARNAIN, 13/45, KALIMADATHIL HOUSE, KOCHANGADY, MATTANCHERRY, COCHIN, PIN - 682005 BY ADV RAMESH CHERIAN JOHN RESPONDENT/S: 1 ASSESSMENT UNIT, INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, NON CORP WARD 2(4) & TPS, C.R. BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATONAL FACELESS APPEAL CENTER, NEW DELHI, PIN - 110001 BY ADVS. CHRISTOPHER ABRAHAM OTHER PRESENT: P.R. AJITH KUMAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.10189 of 2024 2 J U D G M E N T The petitioner suffered Ext.P1 order of assessment year 2015-16 under the provisions of the Income Tax Act, 1961. The petitioner preferred Ext.P2 appeal. However, the petitioner did not file any stay application simultaneously. Apprehending recovery pursuant to the demands in Ext.P1, the petitioner attempted to upload Ext.P3 stay application. According to the petitioner, he has been unable to do so, as the site of the Income Tax Department was not permitting him to upload the stay petition. He has, therefore, approached this Court in filing the above writ petition and seeking a direction to the respondents to permit him to upload the stay petition and seeking a further direction that recovery pursuant to Ext.P1 may be suspended, pending consideration of the stay petition. 2. Heard the learned Standing Counsel for the Income Tax Department also. WP(C)No.10189 of 2024 3 Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the Income Tax Department, this writ petition will stand disposed of directing the respondents to ensure that the petitioner is permitted to upload Ext.P3 stay petition in Ext.P2 appeal, within a period of one week from the date of receipt of a certified copy of this judgment. The Appellate Authority (second respondent) shall thereafter consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner. Till such time orders are passed on Ext.P3 stay petition (to be uploaded by the petitioner as above), any recovery pursuant to Ext.P1 order of assessment shall remain suspended. Sd/- GOPINATH P ., JUDGE rkj WP(C)No.10189 of 2024 4 APPENDIX OF WP(C) 10189/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31.01.2024 PASSED U/S. 147 R.W.S 144 R.W.S 144B OF THE ACT ALONG WITH NOTICE OF DEMAND AND COMPUTATION STATEMENT Exhibit P2 TRUE COPY OF THE FORM OF APPEAL IN FORM NO. 35 ALONG WITH STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BY THE PETITIONER ONLINE ON 29.02.2024 Exhibit P3 TRUE COPY OF THE STAY APPLICATION DATED 08.03.2024 PREPARED FOR E-FILING BEFORE THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF VOUCHER DATED 16.08.2021 Exhibit P5 TRUE COPY OF VOUCHER DATED 02.09.2021 Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT OF FILING THE APPEAL ON 29.02.2024 "