M/S. MOLECULAR MULTISPECIALITY HOSPITALS PVT. LTD. vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIOENR OF INCOME TAX/INCOME TAX OFFICER

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WP(C)/26921/2022HC KeralaKLHC01056899202222 August 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the second respondent (National Faceless Appeal Centre) to provide a link to the petitioner within two weeks of receiving a certified copy of the judgment. This link would enable the petitioner to upload their stay petition. If the petitioner filed the stay petition within ten days of receiving the link, any recovery proceedings related to the order of assessment (Ext.P1) would be kept in abeyance until an order was passed on the stay petition. The court did not decide on the merits of the assessment or the stay petition itself, but rather facilitated the procedural step of filing the stay petition.

What were the facts?

The petitioner, M/s. Molecular Multispeciality Hospitals Pvt. Ltd., filed a writ petition before the High Court of Kerala challenging an order of assessment (Ext.P1). Following this, the petitioner filed an appeal before the second respondent (National Faceless Appeal Centre). The petitioner encountered difficulties uploading a stay petition through the online portal. The department's Standing Counsel informed the court that a link could be provided to the petitioner for uploading the stay petition, and recovery proceedings could be held in abeyance until a decision was made on the stay petition.

What were the issues?

1. Whether the petitioner should be provided with a mechanism to upload their stay petition despite technical difficulties with the online portal, and if so, what directions should be issued to facilitate this. Assessee's Contention: The petitioner argued that they were unable to upload their stay petition due to difficulties with the online portal. Revenue's Contention: The learned Standing Counsel for the department stated that a link could be provided to the petitioner for uploading the stay petition, and recovery proceedings could be kept in abeyance until the stay petition was decided.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P(C) .26921/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WP(C) NO. 26921 OF 2022 PETITIONER/S: M/S. MOLECULAR MULTISPECIALITY HOSPITALS PVT. LTD. AGED 46 YEARS VIII/843 CEEVEESADAN, ANCHERICHIRA P.O., CHERIYATH HOUSE, THRISSUR , REPRESENTED BY ITS MANAGING DIRECTOR, AJITH JOY. , PIN - 680006 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIOENR OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI , PIN - 110001 2 THE PRINCIPAL CHIEF COMMISSIONER NATIONAL FACELESS APPEAL CENTRE, DELHI , PIN - 110001 3 THE COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDINGS, PANAMPILLY NAGAR, ERNAKULAM, KOCHI , PIN - 682036 OTHER PRESENT: SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) .26921/22 2

JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner filed Ext.P2 appeal before the 2nd respondent. It is submitted that the petitioner could not upload any stay petition owing to some difficulties in the online portal.

2.

When this matter is taken up for consideration today, the learned Standing Counsel appearing for the department states that a link can be provided to the petitioner for uploading the stay petition and if the stay petition is filed within a time to be fixed by this Court, recovery proceedings can be kept in abeyance till orders are passed on the stay petition to be filed by the petitioner. Having regard to the facts and circumstances of the case, the writ petition is disposed of with a direction to the 2nd respondent to provide a link to enable the petitioner to upload a stay petition within a period of two weeks from the date of receipt of a certified copy of this judgment. If the petitioner files a stay petition within ten days of receipt of the link from the 2nd respondent, proceedings (if any) for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance till orders are passed on the stay petition to be filed by the petitioner. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/ //// P.S. to Judge

W.P(C) .26921/22 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 26921/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-04-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 23-04-2022

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