CIT(A) has No Jurisdiction to Hear Stay Applications: Kerala HC Orders NFAC to Provide Link for filing Stay Petition [Read Order]

The Kerala High Court, while considering a petition where the assessee approached the jurisdictional appellate Commissioner requesting a stay of demand, has held that the said authority is no longer empowered to grant stay after the introduction of faceless scheme and therefore, directed the National Faceless Appeal Centre (NFAC) to provide a link for filing the petition.

The petitioner, Thuruthiyath Suma has challenged an assessment order via appeal before the National Faceless Appeal Centre. However the petitioner did not file any stay petition along with the appeal. The petitioner received a notice of demand, following which the petitioner filed a stay application before the jurisdictional appellate Commissioner.

The department was of the view 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 was further 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.

Allowing an interim relief to the assessee-petitioner, Justice Gopinath P held that “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.”

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates.