M.T.ABDUL SUBAIR@ABDULZUBAIR MENOMTHOTTIL V. INCOME TAX OFFICER

WP(C)/22533/2022

AI Insights

The case involves M.T. Abdul Subair, the petitioner, who challenged an order of assessment under the Income Tax Act, 1961, for the assessment year 2017-2018. The petitioner had filed an appeal against the assessment order, which was pending before the National Faceless Appeal Center. However, the petitioner had not filed a stay petition along with the appeal. The petitioner sought a writ to stay all recovery proceedings pending the consideration of the appeal. The court, after hearing both parties, decided to facilitate the filing of a stay application by directing the respondents to provide a specific link for this purpose and set a timeline for the petitioner to file the application.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 750520 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-10-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: U K DEVIDAS
• Keywords: Assessment; Faceless assessment; Income Tax; Recovery proceedings; Stay Application
• Section: 147; 148; 142(1); 143(2); 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 22533 OF 2022 PETITIONER: M.T.ABDUL SUBAIR@ABDULZUBAIR MENOMTHOTTIL AGED 46 YEARS 11/374, KALLUMKOTTAM HOUSE, BEVINJA, CHENGALA, KASARGODE., PIN – 671 541. BY ADV U.K.DEVIDAS RESPONDENTS: 1 INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001. 2 INCOME TAX OFFICER WARD-1 & TPS, AAYAKAR BHAVAN, VIDYANAGAR, KASARAGOD, PIN – 671 123. 3 THE APPELLATE AUTHORITY NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.245-A, NORTH BLOCK, NEW DELHI., PIN – 110 001. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.22533/2022 2 JUDGMENT Being aggrieved by Ext. P9 order of assessment under the Income Tax Act, 1961, for the assessment year 2017-2018, the petitioner has preferred Ext.P20 appeal which is pending consideration before of the National Faceless Appeal Center. However, the petitioner has not filed any stay petition. This Writ Petition has been filed with a prayer to stay all proceedings for recovery of amounts due under the order of assessment pending consideration of the appeal by the Appellate Authority. 2. The learned standing counsel appearing for the respondents would submit that the petitioner had not preferred any stay application along with the appeal. It is submitted that on the direction of this Court, the National Faceless Assessment Centre can provide a link for uploading a stay petition. It is submitted that similar directions have been issued by this Court in other cases also. 3. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, this writ petition is disposed of directing the respondents to W.P.(C)No.22533/2022 3 provide a link to the petitioner for uploading stay application in the appeal preferred by it. This shall be done within a period of two weeks from the date of receipt of certified copy of this judgment. The petitioner shall file a stay application within 10 days from the date of receipt of the link. If such stay application is filed within the time stipulated above, recovery proceedings to recover any amount under Ext.P9 shall be kept in abeyance till a decision is taken on the stay application to be filed by the petitioner. This writ petition will stand disposed of as above. Sd/- GOPINATH P. ats JUDGE W.P.(C)No.22533/2022 4 APPENDIX OF WP(C) 22533/2022 PETITIONER EXHIBITS Exhibit P 1 TRUE COPY OF THE NOTICE UNDER SECTION 148 OF INCOME TAX ACT DATED 30.03.2021 Exhibit2 TRUE COPY OF THE INCOME TAX RETURN OF THE ASSESSMENT YEAR 2017-2018 WITH ITS ACKNOWLEDGMENT Exhibit P3 TRUE COPY OF THE NOTICE UNDER SECTION 143(2) READ WITH SECTION 147 OF THE INCOME TAX ACT DATED 15.11.2021 Exhibit P4 TRUE COPY OF THE REPLY LETTER DATED 29.11.2021 Exhibit5 TRUE COPY OF THE NOTICE UNDER SECTION 142(1) OF INCOME TAX ACT DATED 04.03.2022 I Exhibit P6 TRUE COPY OF THE REPLY LETTER DATED 11.03.2022 WITH ITS ACKNOWLEDGMENT Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26.03.2022 ISSUED BY THE THIRD RESPONDENT Exhibit P8 TRUE COPY OF THE REPLY LETTER DATED 27.03.2022 WITH ITS ACKNOWLEDGMENT SUB MITTED BY THE PETITIONER Exhibit P9 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT DATED 29.03.2022 Exhibit P10 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF INCOME TAX ACT DATED 29.03.2022 Exhibit P11 TRUE COPY OF THE ATTESTED BALANCE SHEET OF THE PETITIONER DATED 10.05.2018 Exhibit P12 TRUE COPY OF THE AUDIT REPORT UNDER SECTION 44AB OF THE INCOME TAX ACT DATED 10.05.2018 Exhibi P13 TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE FEDERAL BANK, KANNUR BRANCH W.P.(C)No.22533/2022 5 Exhibit P14 TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE UNION BANK, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.ESB/01/014751 Exhibit P15 TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE UNION BANK, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.ECLUCC/01/16004 Exhibit P16 TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE STATE BANK OF INDIA, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.20029639058 Exhibit P17 TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE STATE BANK OF INDIA, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.20029639058 Exhibit P18 TRUE COPY OF THE CERTIFICATE DATED 26.04.2022 ISSUED FROM THE SOUTH INDIAN BANK, KASARAGOD BRANCH IN RESPECT OF ACCOUNT NO.0321053000010699 Exhibit P19 TRUE COPY OF THE CERTIFICATE DATED 27.04.2022 ISSUED FROM THE STATE BANK OF INDIA, KASARAGOD BRANCH IN RESPECT OF ACCOUNT NO.67087868435 Exhibit P20 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27.04.2022 WITHOUT ANNEXURES Exhibit P21 TRUE COPY OF THE NOTICE DATED 07.06.2022 ISSUED BY THE SECOND RESPONDENT Exhibit P22 TRUE COPY OF THE REPLY LETTER DATED 21.06.2022 SEND BY THE PETITIONER TO SECOND RESPONDENT Exhibit P23 TRUE COPY OF THE REPLY LETTER DATED 22.06.2022 SUBMITTED BY THE PETITIONER BEFORE SECOND RESPONDENT "