PRAMOD V. THE COMMISSIONER OF INCOME TAX (APPEAL)

WP(C)/16824/2023

AI Insights

The case involves a writ petition filed by Pramod against the Commissioner of Income Tax (Appeal) and other respondents, seeking a directive to provide a link for uploading a stay petition related to an appeal against an assessment order. The petitioner had previously filed an appeal and a delay petition concerning the assessment order but faced a threat of implementation of the order before the appeal could be heard. The court's decision focused on ensuring the petitioner's right to submit a stay petition and the timely consideration of both the delay and stay petitions along with the ongoing appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748891 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-05-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: M HEMALATHA; A RAHIM
• Keywords: Appeal; Assessment Order; Delay petition; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 26TH DAY OF MAY 2023 / 5TH JYAISHTA, 1945 WP(C) NO. 16824 OF 2023 PETITIONER/S: PRAMOD AGED 38 YEARS S/O SASIDHARAN NAIR, 381-14/373, THIRUVATHIRA KANNANKODE-1, PACHAKKAD, NEDUMANGADU, THIRUVANANTHAPURAM., PIN - 695561 BY ADVS. M.HEMALATHA A.RAHIM RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEAL) INCOME TAX DEPARTMENT, OFFICE OF INCOME TAX, THIRUVANANTHAPURAM DISTRICT., PIN - 695003 2 NATIONAL FACELESS APPELLATE AUTHORITY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT F REVENUE, (CENTRAL BOARD OF DIRECT TAXES),ROOM NO. 245- A, NORTH BLOCK, NEW DELHI. REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAC, PIN - 110001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 1, (1), AAYKAR BHAVAN, 1ST FLOOR, KOWDIAR-P.O, THIRUVANANTHAPURAM DISTRICT., PIN – 695003 SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16824 OF 2023 2 JUDGMENT The writ petition is filed to direct the respondents to provide the link to the petitioner to upload Ext.P7 stay petition that is proposed to be filed in Ext.P4 appeal. 2. The petitioner's case is that challenging Ext.P1 assessment order, the petitioner has already filed Ext.P4 appeal and Ext.P5 delay petition. Now as there is a threat of implementation of Ext.P1 order, the petitioner proposes to file Ext.P7 stay petition. However, the respondents are not providing the link to the petitioner to upload Ext.P7 stay petition. Hence, the writ petition. 3. Heard; Smt.M.Hemalatha, 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 Exts.P4 and WP(C) NO. 16824 OF 2023 3 P5 are already pending consideration, I deem it appropriate to direct the respondents to provide the link to the petitioner to upload Ext.P7 stay petition. Resultantly, I dispose of the writ petition in the following manner: (i) The respondents shall provide the link to the petitioner to upload Ext.P7 stay petition. (ii) The respondents shall consider and dispose of Ext.P5 delay petition along with Ext.P7 stay petition, in accordance with law and as expeditiously as possible. (iii) Until such time orders are passed on Exts.P5 and P7, all further proceedings pursuant to Ext.P1 assessment order and Ext.P2 demand notice shall be kept in abeyance. Sd/- C.S.DIAS JUDGE rkc/26.05.23 WP(C) NO. 16824 OF 2023 4 APPENDIX OF WP(C) 16824/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 24-03-2022 Exhibit-P2 A TRUE COPY OF THE DEMAND NOTICE DATED 24-03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P3 A TRUE COPY OF THE COMPUTATION STATEMENT IN RESPECT OF THE YEAR 2014- 2015 DATED 24-03-2022 Exhibit-P4 A TRUE COPY OF THE APPEAL MEMORANDUM DATED 14-09-2022 BEFORE THE NATIONAL FACELESS APPEAL CENTRE, NEW DELHI. Exhibit-P5 THE AFFIDAVIT FOR CONDONATION OF DELAY. Exhibit-P6 A TRUE COPY OF THE FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER COMPLETION OF E-FILING Exhibit-P7 A TRUE COPY OF THE STAY PETITION DATED 15-09-2022 Exhibit-P8 A TRUE COPY OF THE ORDER DATED 05-01- 2023 PASSED BY THE 3RD RESPONDENT Exhibit-P9 A TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT DATED 03-02-2023 IN W. P.(C) NO. 3584 OF 2023 "