SNDP UNION, KARUNAGAPALLY vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/27084/2022HC KeralaKLHC01057339202225 August 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondents to provide a link to the petitioner for uploading a stay application in the appeal preferred by it. This was to be done within two weeks of receiving a certified copy of the judgment. The petitioner was then required to file the stay application within ten days of receiving the link. Crucially, if the stay application was filed within the stipulated time, recovery proceedings for amounts under the assessment order (Ext.P1) were to be kept in abeyance until a decision was taken on the stay application. The Court did not decide on the merits of the appeal or the stay application itself, but facilitated the process of filing the stay application.

What were the facts?

The petitioner, SNDP Union, Karunagapally, approached the High Court of Kerala apprehending recovery of amounts due under an assessment order. The petitioner had filed an appeal before the Commissioner of Income Tax (Appeals). The respondents' counsel submitted that the petitioner had not filed a stay application along with the appeal. The respondents indicated that, on this Court's direction, the National Faceless Assessment Centre could provide a link for uploading a stay petition, a direction previously issued in similar cases.

What were the issues?

1. Whether the petitioner is entitled to a direction for the respondents to provide a link for uploading a stay application, given that an appeal has been filed but no stay application was initially preferred. Assessee's Contention: The petitioner, having filed an appeal against an assessment order, seeks a mechanism to file a stay application to prevent recovery proceedings. The petitioner implicitly argues for procedural fairness and the right to seek a stay pending appeal. Revenue's Contention: The revenue's counsel stated that the petitioner had not filed a stay application with the appeal. However, they agreed that on the Court's direction, a link could be provided for uploading a stay petition, acknowledging the possibility of such a direction based on past precedents.

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 GOPINATH P. THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 WP(C) NO. 27084 OF 2022 PETITIONER: SNDP UNION, KARUNAGAPALLY REPRESENTED BY ITS SECRETARY KARUNAGAPALLY P.O, KOLLAM, PIN – 690 544. BY ADV SANJANA R.NAIR RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX OFFICE, BAKER HILLS, KOTTAYAM, PIN – 686 002. 2 THE INCOME TAX OFFICER WARD 2, KOLLAM, OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM, PIN – 691 001. 3 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE DELHI, PIN – 110 001. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 27084 OF 2022 2

JUDGMENT

The petitioner has approached this Court apprehending recovery of amounts due under an assessment order in respect of which the petitioner has filed appeal before the appellate authority.

2.

The learned standing counsel appearing for the respondents would submit that the petitioner had not preferred any stay application along with the appeal. It is submitted that on the direction of this Court, the National Faceless Assessment Centre department can provide a link for uploading a stay petition. It is submitted that similar directions have been issued by this Court in other cases also.

3.

Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, this writ petition is disposed of directing the respondents to provide a link to the petitioner for uploading stay application in the appeal preferred by it. This shall be done within a period of 2 weeks from the date of receipt of certified copy of this judgment. The WP(C) NO. 27084 OF 2022 3 petitioner shall file a stay application within 10 days from the date of receipt of the link. If such stay application is filed within the time stipulated above, recovery proceedings to recover any amount under Ext.P1 shall be kept in abeyance till a decision is taken on the stay application so filed by the petitioner. This writ petition will stand disposed of as above. GOPINATH P. ats

JUDGE

WP(C) NO. 27084 OF 2022 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 27084/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT PASSED BY THE 3RD RESPONDENT DATED 27.09.2021 Exhibit P2 TRUE COPY OF THE APPEAL DATED 26.10.2021 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 11/07/2022 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WPC 10227/2020 DATED 25.05.2020

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