MOHAMED JAZEEL P A V. INCOME TAX OFFICER

WP(C)/6631/2022

AI Insights

The case involves Mohamed Jazeel P A, the petitioner, who is an assessee under the Income Tax Act, 1962. For the assessment year 2017-18, an order of assessment was issued against him, computing a total liability of Rs.3,81,97,725. Aggrieved by this order, the petitioner filed an appeal which is pending before the Commissioner of Income Tax (Appeals) and has been transmitted to the National Faceless Appeal Center. Meanwhile, recovery proceedings were initiated against the petitioner, and a partial amount was recovered. The petitioner filed a stay petition which is also pending consideration. The court noted the difficulties assessees face in filing stay petitions under the new National Faceless Appeal regime and directed the 3rd respondent to facilitate the uploading of the stay petition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 769449 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-03-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1962
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; V JAYAPRADEEP
• Assessee Lawyers: P J ANILKUMAR; K N SREEKUMARAN
• Keywords: Assessment; Income Tax; National Faceless Appeal; Recovery proceedings; Stay Petition
• Section: 226(3)

Judgement Text

"WP(C) NO. 6631 OF 2022 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 2ND DAY OF MARCH 2022 / 11TH PHALGUNA, 1943 WP(C) NO. 6631 OF 2022 PETITIONER: MOHAMED JAZEEL P A, 16/816 B, INDIRA JUNCTION, THOPPUMPADY,KOCHI, PIN - 682005 BY ADVS.P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER, NON CORP WARD 2(4) & TPS, INCOME TAX DEPARTMENT, P T JACOB ROAD,THOPPUMPADY, KOCHI, PIN - 682005 2 COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT,POORNIMA BUILDINGS, PANAMPILLYNAGAR, ERNAKULAM, PIN - 682036 3 NATIONAL FACELESS APPEAL CENTER REPRESENTED B Y PRINCIPAL CHIEF COMMISSIONER INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 4 THE FEDERAL BANK LTD REPRESENTED BY CHIEF MANAGER FEDERAL TOWERS, ACCOUNTS DEPARTMENT,ALUVA,, PIN - 683101 5 THE FEDERAL BANK LTD, MATTANCHERY BRANCH REPRESNTED BY CHIEF MANAGER, PARVANA JN, MATTANCHERY, PIN - 682002 BY ADVS.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA SRI.V.JAYAPRADEEP, SC, FEDERAL BANK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 6631 OF 2022 -2- JUDGMENT Petitioner is an assessee under the Income Tax Act, 1962. For the assessment year 2017-18, an order of assessment was issued against the petitioner computing a total liability of Rs.3,81,97,725/-. Aggrieved by the said order, petitioner preferred an appeal before the 2nd respondent which has been transmitted to the 3rd respondent and is pending consideration. In the meantime, respondents have initiated recovery proceedings and has already recovered an amount of Rs.2,35,000/-. The stay petition filed by the petitioner before the 2nd respondent as Ext.P4 is pending consideration. 2. This Court has been noticing in several cases, that, the assessees are unable to file stay petitions in pending appeals after coming into force of National Faceless Appeal regime. In fact this Court has even directed links to be provided to assessees to upload stay petitions. The petitioner in the present case also stands in a similar position and his stay petition cannot be uploaded before the National Faceless Appeal Centre. 3. Having regard to the circumstances of the case, there will be a WP(C) NO. 6631 OF 2022 -3- direction to the 3rd respondent to provide a link to the petitioner within a period of four weeks from the date of receipt of a copy of this judgment, to upload the stay petition. On receipt of such a link, the petitioner shall upload the stay petition within a period of two weeks thereafter, and the 3rd respondent shall consider the said stay petition as expeditiously as possible and at any rate, within a period of four weeks from the date of uploading of the said stay petition. Till such consideration of the stay petition is carried out and orders passed thereon, all coercive proceedings against the petitioner pursuant to Ext.P1 order of assessment shall be kept in abeyance, from today. The writ petition is disposed of accordingly. Sd/- BECHU KURIAN THOMAS JUDGE uu 02.03.2022 WP(C) NO. 6631 OF 2022 -4- APPENDIX OF WP(C) 6631/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 12..12..2019 OF THE 1ST RESPONDENT ALONG WITH COMPUTATION STATEMENT. Exhibit P2 . TRUE COPY OF THE APPEAL IN FORM 35 FILED ON 10..1..2020 THROUGH ONLINE PORTAL . Exhibit P3 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT U/S 226(3) OF THE INCOME TAX ACT, 1961 TO THE 4TH RESPONDENT BANK DATED 18..02..2022. Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 23..02..2022 Exhibit P5 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT FROM THE 3RD RESPONDENT DATED 23..02..2022 "