Faceless Assessment/Appeal: CIT(A) cannot Hear Stay Applications

Dr. Thuruthiyath Suma Vs NFAC (Kerala High Court) The petitioner suffered Ext.P1 order of assessment for assessment year 2017­-18 under the provisions of Income Tax Act, 1961. The petitioner filed Ext.P2 appeal before the National Faceless Appeal Centre. However the petitioner did not file any stay petition along with the appeal. The petitioner received Ext.P3 notice of demand, following which the petitioner filed Ext.P4 before the jurisdictional appellate Commissioner. 2. The learned Standing Counsel appearing for the respondent Department states that the petitioner must file the stay petiti...