THE ST. MARY’S JACOBITE SYRIAN CHURCH vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/34171/2023HC KeralaKLHC01076581202317 October 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, considering the facts and circumstances, disposed of the writ petition with a direction to the second respondent. The court directed the second respondent to provide a link to the petitioner for uploading their stay petition within seven days. Following this, the petitioner was granted two days to upload the stay petition. The court further directed that if the stay application was filed as directed, it should be considered by the concerned authority expeditiously, preferably within one month. For a period of one month from the date of the order, no coercive steps were to be taken against the petitioner pursuant to the assessment order (Exhibit P2) and the rectification order (Exhibit P7). The court did not decide on the merits of the stay petition itself, but rather on the procedural issue of providing access to file it.

What were the facts?

The petitioner, St. Mary's Jacobite Syrian Church, filed a writ petition seeking a mandamus directing the second respondent (Commissioner of Income Tax (Appeal), National Faceless Assessment Centre) to provide a link for filing a stay petition. This stay petition was intended to be filed pending an appeal for the assessment year 2012-2013, against an assessment order (Exhibit P2) and a rectification order dated February 12, 2021 (Exhibit P7). The petitioner's counsel stated that the web portal of the second respondent did not provide a link for filing a stay petition. The petition was filed before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a writ of mandamus directing the second respondent to provide a link for filing a stay petition pending appeal? (Question of law and fact, concerning procedural fairness and access to justice). Assessee's Contention: The petitioner argued that no link was provided on the web portal of the second respondent for filing a stay petition, hindering their ability to pursue their appeal effectively. Revenue's Contention: The judgment records that the learned Standing Counsel for the Revenue was heard, but their specific contentions are not detailed. No authorities, circulars, or precedents were mentioned by either party in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 17TH DAY OF OCTOBER 2023 / 25TH ASWINA, 1945 WP(C) NO. 34171 OF 2023 PETITIONER: THE ST. MARY'S JACOBITE SYRIAN CHURCH ALSO KNOWN AS ST. MARY'S ORTHODOX SYRIAN CHURCH, KURUPAMPADY P.O., PERUMBAVOOR, REP. BY ITS VICAR, FR. TINU P THAMPI, AGED 33, S/O. THAMPI P.T., PANICHIKUDY HOUSE, KURUPPAMPADY P.O., PIN – 683 545. BY ADVS. DINESH R.SHENOY A.JOSEPH GEORGE P.ROHIT PREMANANDAN SHENOY SILESH S. PRABHU RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI., PIN – 110 003. 2 COMMISSIONER OF INCOME TAX (APPEAL) NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 3 THE ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION) RANGES KOCHI, PIN - 682018 4 THE COMMISSIONER OF INCOME TAX (EXEMPTION) SANJUVAN TOWER, BEHIND C.R. BUILDING, COCHIN, PIN – 682 018. 5 THE INCOME TAX OFFICER INCOME TAX OFFICE, EXEMPTION WARD -KOCHI, BEHIND C.R. BUILDING, COCHIN, PIN – 682 018. SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 34171/2023 : 2 : Dated this the 17th day of October, 2023.

JUDGMENT The present writ petition has been filed inter alia for a writ of mandamus directing the second respondent to provide a link to the petitioner to file a stay petition in Exhibit P8 pending appeal for the assessment year 2012-2013 filed against Exhibit P2 assessment order and Exhibit P7 rectification order dated 12.02.2021. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the Revenue.

The learned counsel for the petitioner submits that no link is provided in the web portal of the second respondent for filing a stay petition.

Considering the facts and circumstances of the case, the present writ petition is disposed of with a direction to the second respondent to provide a link to the petitioner for uploading the stay petition within a period of seven days. The petitioner may upload the stay petition within two days thereafter. If the petitioner files a stay application as directed above, the same shall be considered by the authority concerned in accordance with law expeditiously, preferably within a month thereafter. For a period of one month, no coercive steps shall be taken against the petitioner pursuant to Exhibit P2 assessment order and Exhibit P7 rectification order. Writ petition stands finally disposed of. DINESH KUMAR SINGH, JUDGE.

W.P.(C) No. 34171/2023 : 3 :

Appendix — schedule of exhibits

APPENDIX OF WP(C) 34171/2023 PETITIONER’S EXHIBITS: Exhibit P1 TRUE PHOTOCOPY OF INCOME TAX RETURN FOR ASSESSMENT YEAR 2012-13, TOGETHER WITH COMPUTATION OF TOTAL INCOME AND AUDIT REPORT DATED 13.7.2012, SUBMITTED BY THE PETITIONER, WITH ITS A/D. Exhibit P2 TRUE PHOTOCOPY OF INTIMATION UNDER SEC. 143 OF INCOME TAX ACT 1961, DATED 23.12.2013 (AO CODE NO. KRLCA01801) ISSUED TO THE PETITIONER. Exhibit P2(a) TRUE PHOTOCOPY OF INTIMATION UNDER SECTION 143OF THE INCOME TAX ACT, DATED 23.12.2013 (AO CODE NO.DLCCA17401) ISSUED TO THE PETITIONER. Exhibit P3 TRUE PHOTOCOPY OF LETTER DATED 22/8/1974 ISSUED TO THE PETITIONER BY 4TH RESPONDENT. Exhibit P4 TRUE PHOTOCOPY OF APPLICATION DATED 21.11.2014, SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE PHOTOCOPY OF APPLICATION DATED 23.3.2015, SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P6 TRUE PHOTOCOPY OF THE GRIEVANCE PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 24.12.2020. Exhibit P7 TRUE PHOTOCOPY OF ORDER DATED 12.2.2021, ISSUED UNDER THE FACELESS ASSESSMENT. Exhibit P8 TRUE PHOTOCOPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.10.21. Exhibit P9 TRUE PHOTOCOPY OF ORDER DATED 29.9.2023 AGAINST PAN NO.AABTS2346A ISSUED TO THE PETITIONER Exhibit P10 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION IN FORM NO.10AC GRANTED TO THE PETITIONER DATED 27/5/2021 Exhibit P11 TRUE PHOTOCOPY OF JUDGMENT DATED 30/11/2021 IN WP(C)NO. 26935/2021 HIGH COURT OF KERALA. Exhibit P12 TRUE PHOTOCOPY OF JUDGMENT DATED 1/11/2022 IN WP© NO.34783/2022. RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge. rv

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