Filing of Statutory Appeal before NFAC Accompanied by Stay Application for Interim Protection: Madras HC Dismisses WP [Read Order]

The Madras High Court dismissed the writ petition (WP) as the petitioner filed the statutory appeal before the National Faceless Appeal Centre (NFAC) accompanied by stay application for interim protection.

The writ petition was filed by the petitioner, Sri AN And Sons Inc, under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records on the file of the Assessment Unit, Income Tax Department and quash the impugned order passed under Section 147 read with section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-16.

The counsel for the petitioner states that appeal has been filed before the National Faceless Appeal Centre ('NFAC') and the stay application has been filed before the Jurisdictional Assessing Officer. The counsel for the petitioner preferred to file a statutory appeal accompanied by a stay application for interim protection.

The counsel for the respondents does not, bearing in mind the smallness of the period, fairly raise any objection to the maintainability of the appeal itself. Thus, subject to the appeal maintainable on all other aspects, the same shall be entertained by the Registry of the NFAC without reference to limitation.

A Single Judge Bench comprising Dr Justice Anita Sumanth observed that “In light of the same, the writ petition stands dismissed. The notice be issued on the stay application fixing a date for personal hearing within a period of two weeks from date of receipt of a copy of this order, the petitioner heard on the date so fixed and the stay application disposed within a period of four weeks from date of personal hearing. Till then, there shall be a stay of recovery of the demand.”

“It is made clear that if the petitioner does not appear on the date fixed, the petitioner loses the benefit of this order and the respondents are at liberty to proceed with the matter in accordance with law, as they think fit” the Court concluded.

To Read the full text of the Order CLICK HERE

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