NIRMALA BHAVAN HIGHER SECONDARY SCHOOL; vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/15094/2022HC KeralaKLHC01030328202222 June 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 stay applications in the appeals 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 a stay application within ten days of receiving the link. Crucially, the court ordered that recovery steps would be deferred until a decision was taken on the stay applications filed by the petitioner. The court did not decide on the merits of the assessment orders or the appeals themselves, focusing solely on the procedural aspect of enabling the filing of stay applications.

What were the facts?

The petitioner, Nirmala Bhavan Higher Secondary School, approached the High Court of Kerala apprehending recovery of amounts due under assessment orders for which appeals had been filed before the appellate authority. The revenue's standing counsel stated that the petitioner had not filed any stay application along with the appeal. The court was informed that similar directions had been issued in other cases, where the department provided a link for uploading stay petitions. The petitioner sought a direction for the department to provide such a link.

What were the issues?

1. Whether the petitioner is entitled to a direction for the respondents to provide a link for uploading stay applications in appeals filed before the appellate authority, considering the apprehension of recovery of amounts due under assessment orders. The assessee contended that they had filed appeals against assessment orders and were apprehending recovery. They sought a mechanism to file stay applications. The revenue, through its standing counsel, submitted that no stay application was filed with the appeal and offered to provide a link for uploading a stay petition on the court's direction, noting that similar directions had been issued in other cases.

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. WEDNESDAY, THE 22ND DAY OF JUNE 2022 / 1ST ASHADHA, 1944 WP(C) NO. 15094 OF 2022 PETITIONER: NIRMALA BHAVAN HIGHER SECONDARY SCHOOL; DEVASOM BOARD JUNCTION, KOWDIAR P.O., NANTHENCODE, THIRUVANANTHAPURAM-695 003 REPRESENTED BY ITS PRINCIPAL SR. JOLESAMMA JAMES. BY ADVS. JOSEPH MARKOSE (SR.) V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI 11001. 2 THE INCOME TAX OFFICER, (EXEMPTION), EXEMPTION WARD, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003. 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL SCHEME, NEW DELHI- 110001. 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15094 OF 2022 2

JUDGMENT

The petitioner has approached this Court apprehending recovery of amounts due under assessment orders in respect of which the petitioner has filed appeals before the appellate authority. The learned standing counsel appearing for the respondent 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 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.

Having regard to the facts and circumstances of the case this writ petition will stand disposed of directing the respondents to provide a link to the petitioner for uploading stay applications in the appeals 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 petitioner shall file a stay application within 10 days from the date of receipt of the link. If WP(C) NO. 15094 OF 2022 3 such stay applications are filed within the time stipulated above, recovery steps shall be deferred till a decision is taken on the stay applications so filed by the petitioner. This writ petition shall stand disposed of as above. GOPINATH P.

JUDGE ats

WP(C) NO. 15094 OF 2022 4

Appendix — schedule of exhibits

APPENDIX OF WP(C) 15094/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 22.03.2022 ISSUED BY THE 1ST RESPONDENT FOR AY 2013-14. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2022 ISSUED BY THE 1ST RESPONDENT FOR AY 2013-14 TOGETHER WITH DEMAND NOTICE. EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 15.03.2022 IN W.P (C) NO. 11540 OF 2021. EXHIBIT P4 TRUE COPY OF THE APPEAL FILED ON 13.04.2022 BEFORE THE 2ND RESPONDENT . EXHIBIT P5 TRUE COPY OF APPLICATION FOR STAY DATED 13.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT JURISDICTIONAL ASSESSING OFFICER. EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 22.02.2022 IN WP (C) NO. 5808 OF 2022 . EXHIBIT P7 TRUE COPY OF THE JUDGMENT DATED 01.02.2022 IN W.P. NO. 3225 OF 2022 FILED BY FCI OEN CONNECTORS LTD.

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