Disposed

Jose K.Joseph, v. the National Faceless Appeal Centre

Kerala HC15 Jun 2022WP(C)/2511/2022

Case brief

AI extract

What is this about?

High Court of Kerala disposed of writ petition directing respondents to provide a link for filing exclude stay petition in pending appeal, keeping recovery proceedings in abeyance for 10 days thereafter.

What did the court decide?

Directing respondents to provide link for uploading stay petition within 10 days and keeping recovery proceedings in abeyance for one week thereafter.

Jose K.Joseph, Vs the National Faceless Appeal Centre — Income Tax | Kerala HC (2022)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE GOPINATH P.

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WEDNESDAY, THE 15^TH DAY OF JUNE 2022 / 25TH JYAISHTA, 1944

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WP(C) NO. 2511 OF 2022

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PETITIONER:

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JOSE K.JOSEPH, AGED 47 YEARS S/O.JOSEPH, PRINCIPAL OFFICER, ACCESS SKILL FOUNDATION, 3RD FLOOR, MALL OF INDIA, OPP.OLD KAILAS THEATER, KANHANGAD-671 315, RESIDING AT KANNAMKULATHU, ADAMPARA, PAYYAVOOR, CHANDANKAMPARA, KANNUR, PIN-670 633.

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BY ADV O.D.SIVADAS

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RESPONDENTS:

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1 THE NATIONAL FACELESS APPEAL CENTRE, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER, NEW DELHI, PIN-110 001.

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2 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E ASSESSMENT CENTRE, NEW DELHI, PIN-110 001.

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3 THE INCOME TAX OFFICER, (EXEMPTIONS), KANNUR, PIN-670 001.

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OTHER PRESENT:

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SRI. JOSE JOSEPH (SC)

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P (C) No.2511/2022

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J U D G M E N T

The petitioner has approached this court apprehending recovery proceedings in respect of Ext.P1 demand at a time when a statutory appeal is pending against Ext.P1. The learned Standing counsel appearing for the Department would submit that the petitioner had an option of filing a stay petition along with appeal. The petitioner has failed to do so. It is submitted that as a matter of indulgence a link can be provided for uploading the stay petition. Taking note of the submission of the learned Standing Counsel this writ petition will stand disposed of directing the respondents to provide a link to enable the petitioner to upload a stay petition in Ext.P2 appeal. This will be done within a period of 10 days from the date of receipt of a certified copy of this judgment. If the petitioner files the stay petition within one week from the date of receipt of the link from the respondent Department, recovery proceedings to enforce any demand arising out of Ext.P1 shall be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner.

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Sd/- GOPINATH P. JUDGE

AMG

W.P (C) No.2511/2022

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APPENDIX OF WP(C) 2511/2022

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PETITIONER EXHIBITS

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Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.02.2021 ALONG WITH DEMAND NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

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Exhibit P2 TRUE COPY OF THE APPEAL DATED 30.08.2021 FILED BY THE PETITIONER SOCIETY BEFORE THE 1ST RESPONDENT.

Jose K.Joseph, v. the National Faceless Appeal Centre

Case brief

What is this about?

What did the court decide?

Jose K.Joseph, v. the National Faceless Appeal Centre

Case brief

What is this about?

What did the court decide?

What the court decided

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