The Perinthalmanna Taluk Government School Teachers’ Co-operative Society Ltd vs. THE NATIONAL FACELESS APPEAL CENTRE,

WP(C)/3805/2023HC KeralaKLHC01009167202306 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
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What were the facts?

The petitioner, The Perinthalmanna Taluk Government School Teachers' Co-operative Society Ltd, is aggrieved by recovery steps initiated based on an assessment order (Ext.P1). The petitioner had challenged this assessment order in appeal (Ext.P2). However, they were unable to upload their application for stay of recovery proceedings. The writ petition was filed before the High Court of Kerala seeking a remedy. The respondents are the National Faceless Appeal Centre, the National E-Assessment Centre, and the Income Tax Officer, Ward 2, Tirur.

What did the High Court hold?

The High Court admitted the writ petition and directed the respondents to provide a link to the petitioner for uploading their stay application within one month. Upon receiving the link, the petitioner is to upload the stay application. Subsequently, the respondents are to consider the stay application and pass orders thereon, after hearing the petitioner, within one month of receiving it. Crucially, the Court ordered that coercive steps for recovery shall be kept in abeyance until the disposal of the stay application. The writ petition was disposed of in terms of this direction.

What were the issues?

1. Whether the petitioner is entitled to a direction for the respondents to provide a link for uploading their stay application in an appeal that has already been filed against an assessment order? Assessee's Contention: The petitioner argued that they are aggrieved by recovery steps based on an assessment order which is under challenge in appeal. They further submitted that they were unable to upload their application for stay. Revenue's Contention: Standing counsel accepted notice for the respondents. No specific arguments were recorded for the revenue regarding the maintainability or merits of the petitioner's claim for a link to upload the stay application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF FEBRUARY 2023 / 17TH MAGHA, 1944 WP(C) NO. 3805 OF 2023 PETITIONER: THE PERINTHALMANNA TALUK GOVERNMENT SCHOOL TEACHERS' CO-OPERATIVE SOCIETY LTD K.S.T.A. BUILDING, PERINTHALMANNA, MALAPPURAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV O.D.SIVADAS RESPONDENTS: 1 THE NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER 2 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 3 HE INCOME TAX OFFICER, AYKAR BHAVAN, WARD 2, TIRUR, MALAPPURAM DISTRICT , PIN 676 001. BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3805 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.380

The order continues below.

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