The Kerala High Court directed the National Faceless Appeal Centre (NFAC) to consider interim stay order before initiating the recovery proceeding under Income Tax Act, 1961.
Kolloorvila Service Co-Operative Society Ltd , the petitioner challenged the assessment order (Ext.P2) and demand notice has been numbered as NFAC No.2019-20/10181580. The petitioner, however, could not upload the interim application for staying the demand notice for an amount of Rs.1,08,03,015/- dated 23.09.2022.
The writ petition has been filed by the petitioner on the ground that the appeal has not been decided, and the respondents are proceeding to realise the demand amount. The Counsel for the petitioner prayed that the appellate authority be directed to decide the interim application within a time-bound manner after he uploads the same.
Mr Christopher Abraham, Counsel for the Revenue, does not have much objection to the prayer of the petitioner so far as deciding the stay application in a time-bound manner.
The single judge bench of Justice Dinesh Kumar Singh disposed of the writ petition with the following directions
“(i) The National Faceless Appeal Centre (NFAC), Delhi, to provide a link to the petitioner within two weeks allowing the petitioner to upload the interim application for staying the demand notice (Ext.P4) dated 23.09.2022.
(ii) The petitioner should upload the interim application on the same day when the link is provided.
(iii) The National Faceless Appeal Centre or the appellate authority dealing with the appeal is directed to decide the application in accordance with the law within two weeks thereafter.
(iv) For a period of one month, the impugned demand notice (Ext.P4) dated 23.09.2022 and Ext.P6 dated 20.07.2023 shall not be enforced.”
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
