MUFSIR KANNOTH vs. THE COMMISSIONER OF INCOME TAX {APPEALS}

WP(C)/26544/2022HC KeralaKLHC01055999202223 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 National Faceless Appeal Centre to provide a link to the petitioner for uploading a stay petition in his appeal (Ext.P2) within ten days of receiving a certified copy of the judgment. Upon the petitioner filing a stay petition within two weeks of the link being provided, further recovery proceedings pursuant to the order of assessment (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 petitioner to file a stay petition.

What were the facts?

The petitioner, Mufsir Kannot, is aggrieved by an order of assessment (Ext.P1). He has filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals), the first respondent. The petitioner apprehends recovery proceedings while his appeal is pending. The respondent Department's Standing Counsel stated that appeals are now considered by the National Faceless Appeal Centre and the petitioner's appeal also falls under its purview. It was also noted that the petitioner had not filed any stay petition.

What were the issues?

1. Whether the petitioner is entitled to a direction for the National Faceless Appeal Centre to provide a link for uploading a stay petition in his pending appeal? Assessee's Contention: The petitioner seeks to file a stay petition against the order of assessment and apprehends recovery proceedings. Revenue's Contention: The revenue stated that the appeals are considered by the National Faceless Appeal Centre and that the petitioner had not preferred any stay petition.

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. TUESDAY, THE 23RD DAY OF AUGUST 2022 / 1ST BHADRA, 1944 WP(C) NO. 26544 OF 2022 PETITIONER/S: MUFSIR KANNOTH AGED 31 YEARS MAIMOONA MANZIL, MACHERY, P.O. MOWANCHERY , PIN - 670613 BY ADVS. K.N.ABHILASH SUNIL NAIR PALAKKAT RITHIK S.ANAND M.A.AHAMMAD SAHEER ANU PAUL SREELAKSHMI MENON P. RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX {APPEALS} TDS CIRCLE KOZHIKODE RANGE, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN - 673001 2 ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI , PIN - 110001 3 INCOME TAX OFFICER ITO (TDS) KANNUR, AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA PO, KANNUR , PIN - 670006 SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 26544 OF 2022 2

JUDGMENT

Aggrieved by Ext.P1 order of assessment, the petitioner has preferred Ext.P2 appeal before the 1st respondent. The petitioner apprehends recovery proceedings, pending consideration of the appeal.

Heard the learned Standing Counsel appearing for the respondent Department also. Learned counsel appearing for the respondent Department submits that the appeals are now considered by the National Faceless Appeal Centre and that the appeal filed by the petitioner has also to be considered by the National Faceless Appeal Centre. It is submitted that the petitioner has not preferred any stay petition.

Having regard to the facts and circumstances of the case, the writ petition is disposed of, directing that the National Faceless Appeal Centre shall provide a link to the petitioner for uploading a stay petition in Ext.P2 appeal within ten days from the date of receipt of a certified copy of this judgment. On the petitioner filing a stay petition within a period of two weeks from the date on which the link is provided to the petitioner by the National Faceless Appeal

WP(C) NO. 26544 OF 2022 3 Centre, further recovery proceedings pursuant to 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 is disposed of as above. GOPINATH P. JUDGE ajt

WP(C) NO. 26544 OF 2022 4

Appendix — schedule of exhibits

APPENDIX OF WP(C) 26544/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ORDER DATED 14.02.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit P2 THE TRUE COPY OF THE APPEAL DATED 21.04.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF THE NOTICE DATED 7/7/2022 ISSUED BY THE 3RD RESPONDENT AGAINST THE PETITIONER.

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