Judge orders stay petition link in Faceless Appeal system, sets timeline for filing and resolution

The Judge allowed the writ petition, directing the 2nd respondent to provide a link for uploading stay petitions in pending appeals within four weeks. The petitioner must file any stay application within two weeks of the link's availability, to be decided within two months. Recovery proceedings were to be halted until the stay petition's resolution. This decision upheld the right of access to the court of law and protected litigants' interests in the Faceless Appeal system.

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Issues:
Challenge to order under Section 201 of the Income Tax Act, 1961 for assessment years 2014-2015 and 2015-2016; inability to file a stay application before the Appellate Authority in the Faceless Appeal regime.

Analysis:

1. The petitioner challenged an order issued under Section 201 of the Income Tax Act, 1961 for the assessment years 2014-2015 and 2015-2016 by preferring an appeal before the 2nd respondent without filing any application for stay initially. The grievance raised was the inability to file a stay application before the Appellate Authority, which is the competent body to grant a stay of the impugned order. The petitioner highlighted the lack of opportunity to prefer a stay petition in a pending appeal, especially in the Faceless Appeal regime, which was deemed prejudicial to the interests of the assessees.

2. The Honorable Judge emphasized the importance of the right of access to a court of law, stating that the absence of a link to move applications in pending appeals infringes upon the fundamental rights of individuals. It was deemed essential for the Income Tax Department, particularly the Faceless Appeal Centre, to provide electronic links to appellants for filing necessary interim applications. This step was crucial to ensure that litigants have proper access to the court of law for the redressal of their grievances. The Judge ruled that the right of access to a court of law cannot be denied due to the absence of a link to upload interim applications.

3. In light of the above considerations, the Judge directed the 2nd respondent to make available, within four weeks from the date of receipt of the judgment, a link to upload stay petitions for filing in pending appeals. If the petitioner uploads any application for stay within two weeks of the link being provided, such application must be considered and disposed of by the 2nd respondent within an outer period of two months from the date of uploading. Additionally, all recovery proceedings pursuant to the initial order were to be kept in abeyance until the stay petition is processed.

4. Ultimately, the writ petition was allowed by the Judge, granting relief to the petitioner by ensuring the provision of a mechanism to file stay petitions in pending appeals, thereby upholding the right of access to the court of law and safeguarding the interests of the litigants in the Faceless Appeal regime.

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