ZAINUL ABID V. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,

WP(C)/20195/2023

AI Insights

The case involves a writ petition filed by Zainul Abid against the National Faceless Assessment Centre and related officials, seeking a directive for the provision of a link to file a stay petition concerning an assessment order and a 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 at that time. Citing a similar case where the court had directed the provision of such a link, the petitioner sought the court's intervention to facilitate the filing of the stay petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 767805 (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. 20195 OF 2023 PETITIONER: 1 ZAINUL ABID AGED 32 YEARS CHAKKIPARAMBATH HOUSE, CHELARI, MOONNIYUR, VELIMUKKU SOUTH B.O MALAPPURAM, KERALA,, PIN - 676317 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, 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.20195 of 2023 2 C.S.DIAS, J. ------------------------- W .P .(C.) No.20195 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.P3 appeal. 2. The petitioner's case is that, he has preferred Ext.P3 appeal challenging Ext.P1 assessment order and Ext.P2 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.P2 demand notice. But, as there is no link provided to the petitioner, he is unable to WPC No.20195 of 2023 3 upload the stay petition. This Court in an identical situation, by Ext.P4 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.P3 appeal as early as on 12.11.2022, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: WPC No.20195 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. (ii) On receipt of the link, the petitioner shall file/upload the stay petition within a further period of one week. (iii) 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. (iv) Needless to mention, if the third respondent proposes to pass a conditional order, he shall state the reason for the same. (v) 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.20195 of 2023 5 further proceedings pursuant to Exts.P1 and P2 shall stand deferred. Sd/- C. S. DIAS JUDGE SKP/21-06 WPC No.20195 of 2023 6 APPENDIX OF WP(C) 20195/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19TH SEPTEMBER 2022 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 19TH SEPTEMBER 2022 EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 12.11.2022 EXHIBIT P4 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 "