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2022 (3) TMI 845

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..... mpetent to grant stay of the order impugned in appeal - HELD THAT:- The requirement to have a link to move applications in pending appeals is a facet of the right of access to a court of law. Absence of such a link is contrary to the fundamental rights of every individual. It is essential that the Income Tax Department, especially the Faceless Appeal Centre make provisions for providing electronic .....

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..... wo months from the date of uploading of the stay petition. Till such time, all recovery proceedings pursuant to Ext.P1 shall be kept in abeyance. - WP(C) NO. 5100 OF 2022 - - - Dated:- 16-2-2022 - THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER : ADVS. C.A.JOJO AND MATHEWS JOSEPH RESPONDENTS : SRI.CHRISTOPHER ABRAHAM, SC JUDGMENT BECHU KURIAN THOMAS, J. Chal .....

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..... unity to prefer a stay petition in a pending appeal. Absence of a link to upload the stay petition is prejudicial to the interests of the assessees. 3. I have heard Sri.C.A.Jojo, the learned counsel for the petitioner as well as Sri.Christopher Abraham, the learned Standing Counsel for the Income Tax. 4. The requirement to have a link to move applications in pending appeals is a facet of the .....

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..... nding appeal. If after making available such a link, the petitioner uploads any application for stay as contemplated under law, within a period of two weeks thereafter, the said application shall be considered and disposed of by the 2nd respondent, within an outer period of two months from the date of uploading of the stay petition. Till such time, all recovery proceedings pursuant to Ext.P1 shall .....

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