The Kerala High Court dismissed a writ petition concerning the online income tax appeal and stay petition related to the assessment order for the assessment year 2020-21, which was filed beyond the statutory time limit.
The petitioner suffered an Assessment order of the assessment year 2020-21 under the Income Tax Act, 1961. The petitioner has preferred online appeal and stay petition before the CIT(A).
The counsel for the petitioner Arun Rashaan submitted that the petitioner would be satisfied, if the direction issued to the fourth respondent to consider and pass orders on stay petition, after affording an opportunity of hearing to the petitioner and deferring the demands on account of assessment order till a decision is taken on stay petition by the CIT(A)
Mr. Christopher Abraham representing the Income Tax Department would point out that stay petition appears to be filed before the Jurisdictional Commissioner of Income Tax (Appeals). He submitted that, with the introduction of the Faceless Assessment Scheme, the stay petition also ought to have been filed before the fourth respondent.
The counsel for the petitioner, in reply, would submit that, though stay petition is addressed to the CIT (A) the petition has actually been filed before the CIT (A) NFAC Centre as is evident from online acknowledgement of stay petition
A Single member bench of Justice Gopinath P observed that the Counsel appearing for the Income Tax Department and having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the CIT (A) to consider and pass orders on stay petition, after affording an opportunity of hearing to the petitioner and to defer recovery of amounts for the assessed as due for the assessment year 2020-21, till a decision is taken by the CIT (A) needs to pass orders on merits on stay petition
Since the appeal has been filed beyond the statutory time limit, it is made clear that the CIT (A) needs to pass orders on merits on stay petition only if he decided to condone the delay in filing online appeal. The writ petition was disposed of.
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