Jacob Thomas vs Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, Income Tax Officer

C.S Dias, J

The writ petition is filed, inter alia, to direct the respondents to provide the petitioner with a link to upload the stay petitions proposed to be filed in Exts.P2 and P4 appeals.

The petitioner's case is that, aggrieved by Ext.P1 assessment order and Ext.P3 penalty order, the petitioner has preferred Exts.P2 and P4 appeals respectively, before the second respondent. During the pendency of Exts.P2 and P4 appeals, Ext.P5 demand notice has been issued. Hence, the petitioner proposes to file stay petitions in the said appeals to stay further proceedings pursuant to Exts.P1, P3 and P5. But, the petitioner is unable to upload the stay petitions for the want of the appropriate link. Hence, the writ petition.

Heard; Sri.Joseph Markos, the learned Senior Counsel appearing for the petitioner and Sri.Jose Joseph, the learned Counsel appearing for the respondents.

Sri.Jose Joseph, on instructions, submitted that it will be upto the petitioner to file the stay petitions before the third respondent, who in turn, will transmit the stay petitions to the second respondent. The said submission is recorded.

Having considered the pleadings and materials on record and after appreciating the rival submissions made across the Bar, I deem it appropriate to dispose of the writ petition.

Resultantly, I order the writ petition as follows:

(i) It will be upto the petitioner to file the stay petitions in Exts.P2 and P3 appeals before the third respondent within a period of two weeks from the date of receipt of a certified copy of this judgment.

(ii) If the petitioner prefers the stay petitions as directed above, the third respondent shall transmit the stay petitions to the second respondent, in accordance with the procedure established by law.

(iii) The second respondent shall on receipt of the stay petitions, consider and dispose of the same, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of the stay petitions.

(iv) Needless to mention, if the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same.

(v) Until such time orders are passed on the proposed stay petitions, provided the petitioner completes the exercise as directed by this Court, the respondents are directed to defer further proceedings pursuant to Exts.P1, P3 and P5.