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 petition before the National Faceless Appeal Centre and not before the jurisdictional Appellate Commissioner, who has no jurisdiction to hear the appeal/stay petition filed by the petitioner after the National Faceless Appeal Assessment/Appeal scheme came into force. It is submitted that if the petitioner so wishes to file a stay petition a link can be provided to the petitioner for uploading the stay petition.
3. Hence this writ petition is disposed of directing the National Faceless Appeal Centre to provide a link to the petitioner for filing stay petition in Ext.P2 appeal within a period of 2 weeks from the date of receipt of a certified copy of this judgment. If the petitioner files a stay petition within a period of 10 days from the date of receipt of the link, further coercive steps against the petitioner to recover the amounts due under Ext.P1 shall be kept in abeyance till the stay petition is decided by National Faceless Appeal Centre.
