LABEEB MUSLIMVEETIL KARAKKATT V. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,

WP(C)/20190/2023

AI Insights

The case involves LabeeB Muslimveetil Karakkatt, the petitioner, who filed a writ petition against the National Faceless Assessment Centre and related officials, challenging the lack of a provided link to file a stay petition against an assessment order and demand notice issued by the Income Tax Department. The petitioner had previously filed an appeal against the assessment order and demand notice but did not include a stay petition. Citing a similar case where the court had directed the provision of such a link, the petitioner sought the same relief. The court, referencing its earlier judgment, granted the relief sought by the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748734 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-06-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 34615 of 2022
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: DHEERAJ PEROT; K L FIDHA NAVAS
• Keywords: Assessment Order; Demand notice; Faceless assessment; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 21ST DAY OF JUNE 2023 / 31ST JYAISHTA, 1945 WP(C) NO. 20190 OF 2023 PETITIONER: 1 LABEEB MUSLIMVEETIL KARAKKATT AGED 43 YEARS S/O ABDU KARUPPAMVEETTIL THERUVATH, DARUSALAM, AYIROOR P O, PERUMPADDAPPU, MALAPPURAM, KERALA,, PIN - 679580 BY ADVS. DHEERAJ KRISHNAN PEROT K.L ANGEL MARY FIDHA NAVAS RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACE ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI., PIN - 110001 3 NATIONAL FACELESS APPEAL CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,, PIN - 110001 BY ADV SRI CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.20190 of 2023 2 C.S.DIAS, J. ------------------------- W .P .(C.) No.20190 of 2023 ------------------------- Dated this the 21st day of June, 2023 JUDGMENT The writ petition is filed to direct the third respondent to provide the petitioner with a link in order to prefer the stay petition in Ext.P5 appeal. 2. The petitioner's case is that, he has preferred Ext.P5 appeal challenging Ext.P3 assessment order and Ext.P4 demand notice passed by the first respondent. However, at the time of filing, the petitioner did not file the stay petition. Now, the petitioner is desirous of filing the stay petition since the respondents have issued Ext.P4 demand notice. But, as there is no link provided to the petitioner, he is unable to WPC No.20190 of 2023 3 upload the stay petition. This Court in an identical situation, by Ext.P6 judgment, has directed the third respondent to provide the petitioner therein with a link to upload the stay petition. The petitioner is entitled for the benefit of Ext.P6 judgment. Hence, the writ petition. 3. Heard; Sri.Dheeraj Krishnan Perot, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that the petitioner has already preferred Ext.P5 appeal as early as on 26.10.2022, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: WPC No.20190 of 2023 4 (i) The third respondent is directed to provide the petitioner with a link to upload the stay petition within one week from the date of receipt of a certified copy of this judgment. Immediately on receipt of the link, the petitioner shall within a further period of one week, upload the stay petition. (ii) If the petitioner uploads the stay petition, the third respondent is directed to consider and dispose of the stay petition, in accordance with law, after affording the petitioner an opportunity of being heard. (iii) Needless to mention, if the third respondent proposes to pass any conditional order, he shall state the reason for the same. (iv) Until such time orders are passed on the stay petition, provided the petitioner complies with the time period fixed by this Court, all WPC No.20190 of 2023 5 further proceedings pursuant to Exts.P3 and P4 shall stand deferred. Sd/- C. S. DIAS JUDGE SKP/21-06 WPC No.20190 of 2023 6 APPENDIX OF WP(C) 20190/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE TAX PAID CHALLAN DATED 31.3.2019 AND 8.3.2022 EXHIBIT P2 TRUE COPY OF THE RETURN FILED BY THE PETITIONER ON 08.03.2022 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.2022 EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 29.03.2022 EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 26.10.2022 EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 9.11.2022 IN WP(C) NO. 34615 OF 2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE "