Stay petition link due in a month, petitioner gets 2 weeks to upload, decision in 4 weeks.

The court directed the 3rd respondent to provide a link for uploading the stay petition within a month, allowing the petitioner to upload it within two weeks and ensuring expeditious consideration within four weeks. Coercive proceedings related to the assessment order were stayed until a decision on the stay petition was made, addressing challenges under the Faceless Appeal regime and upholding the Rule of Law. The judgment balanced procedural concerns in tax assessment appeals, safeguarding the petitioner's rights and ensuring fairness and efficiency in the process.

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Issues:
Challenge to assessment order under Income Tax Act, 1961 for the assessment year 2017-18. Delay in considering stay petition due to Faceless Appeal regime.

Analysis:
The petitioner challenged the assessment order under the Income Tax Act, 1961 for the assessment year 2017-18 by filing an appeal. However, due to the Faceless Appeal regime, the stay petition could not be uploaded in pending appeals, causing difficulty for the assessees. The petitioner filed a stay petition before the Commissioner of Income Tax (Appeals), Kozhikode, even though it should have been addressed to the National Faceless Appeal Centre. The court noted that in similar cases, the Faceless Appeal Centre was directed to provide links to upload stay petitions in pending appeals, emphasizing the importance of the Rule of Law. Given the petitioner's predicament, the court directed the 3rd respondent to provide a link for uploading the stay petition within a month. If the petitioner uploads the stay petition within two weeks of receiving the link, the 3rd respondent must consider it expeditiously, within four weeks of uploading and after hearing the petitioner. Coercive proceedings against the petitioner related to the assessment order shall be stayed until a decision is made on the stay petition.

This judgment addresses the challenge faced by the petitioner in the context of the Faceless Appeal regime under the Income Tax Act, 1961. The court recognized the difficulty caused by the inability to upload stay petitions in pending appeals and emphasized the need to uphold the principles of the Rule of Law. By directing the 3rd respondent to provide a link for uploading the stay petition and setting a timeline for consideration, the court ensured that the petitioner's rights are protected and coercive actions related to the assessment order are halted pending a decision on the stay petition. The judgment reflects a balanced approach to addressing procedural challenges within the framework of tax assessment appeals, ensuring fairness and efficiency in the process.

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