NIRAAMAYA RETREATS KUMARAKOM PVT LTD vs. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,

WP(C)/34615/2022HC KeralaKLHC01073863202209 November 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the Writ Petition by directing the 3rd respondent (National Faceless Appeal Centre) to provide a link to the petitioner for filing a stay petition in their appeal (Ext.P2) within two weeks of receiving a certified copy of the judgment. The Court further directed that if the petitioner files a stay petition within ten days of the link being provided, any recovery proceedings initiated to recover amounts due under the assessment order (Ext.P1) shall be kept in abeyance until a decision is taken on the stay petition. The Court did not decide on the merits of the assessment or the appeal itself, focusing solely on the procedural aspect of enabling the filing of a stay petition.

What were the facts?

The petitioner, Niraamaya Retreats Kumarakom Pvt Ltd, is challenging an order of assessment for the assessment year 2018-2019, issued by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer, National Faceless Assessment Centre, Delhi. The petitioner has filed an appeal before the National Faceless Appeal Centre. The petitioner apprehends recovery proceedings for the amount due under the assessment order while the appeal is pending. The respondent department noted that no stay petition was filed with the appeal. The High Court of Kerala was approached through a Writ Petition (Civil).

What were the issues?

1. Whether the petitioner is entitled to a direction for the National Faceless Appeal Centre to provide a link for filing a stay petition in their appeal against the assessment order for AY 2018-2019? Assessee's Contention: The petitioner seeks a direction to enable them to file a stay petition against the assessment order, apprehending recovery proceedings during the pendency of their appeal. Revenue's Contention: The learned standing counsel for the respondent department submitted that the petitioner had not filed any stay petition along with their appeal. They indicated that a link could be provided for uploading a stay petition, and recovery proceedings could be kept in abeyance if a stay petition is filed within a stipulated time.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNE AY, THE 9TH DAY OF NOVEMBER 2022 / 18TH KARTHIKA, 1944 WP(C) NO. 34615 OF 2022 PETITIONER: NIRAAMAYA RETREATS KUMARAKOM PVT LTD KUMARAKOM P.O, KOTTAYAM DISTRICT. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. MATHEVANPILLAI SIVARAM , PIN - 686563 BY ADVS. V.V.NANDAGOPAL NAMBIAR CHITRA JOHNSON DHEERAJ KRISHNAN PEROT SMITHA (EZHUPUNNA) 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 CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 9th day of November, 2022 The petitioner suffered Ext.P1 order of assessment for the assessment year 2018-2019 under the provisions of the Income Tax Act, 1961. The petitioner has filed Ext.P2 appeal before the 3rd respondent. The petitioner apprehends that steps may be to recover the amount due under Ext.P1 order of assessment pending consideration of the matter by the 3rd respondent.

The learned standing counsel appearing for the respondent department points out that the petitioner did not file any stay petition along with Ext.P2 appeal. It is submitted that if the petitioner wishes to file a stay petition, a link can be provided for uploading such stay petition and recovery proceedings can be kept in abeyance provided the petitioner files a stay petition within a time to be fixed by this Court.

Having regard to the submissions and considering the nature of the relief sought for in the Writ Petition, this Writ Petition is disposed of directing the 3rd respondent to provide a link to the petitioner to file stay petition in Ext.P2 appeal. This shall be done 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 from the date on which the link is provided to the petitioner, recovery proceedings, if any, initiated against the petitioner to recover the amounts due under Ext.P1 order of assessment shall be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner. The Writ Petition will stand disposed of as above. GOPINATH P. JUDGE RMV

Appendix — schedule of exhibits

APPENDIX OF WP(C) 34615/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23RD APRIL 21 Exhibit P2 TRUE COPY OF THE APPEAL DATED 4.5.2021 Exhibit P3 TRUE COPY OF THE NOTICE OF DEMAND DATED 04.03.2022 Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 10.08.2022 IN WP(C) NO. 25581 OF 2022 TRUE COPY P.A.TO JUDGE

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