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2022 (5) TMI 417

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..... LD THAT:- Having regard to the fact that the stay petition cannot be uploaded in pending appeals as per the present Faceless Appeal regime, the assessees are put to great difficulty. Obviously it was in such circumstances that petitioner has preferred Ext.P5 stay petition to the Commissioner of Income Tax (Appeals), Kozhikode, though addressed to the National Faceless Appeal Centre. In few simi .....

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..... m the date of receipt of a copy of this judgment. If the petitioner uploads the stay petition within two weeks from the date of receipt of the link to upload the stay petition, the 3rd respondent shall consider the said stay petition, as expeditiously as possible, at any rate, within a period of four weeks from the date of uploading of the stay petition and after hearing the petitioner - WP(C) N .....

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..... itioner as well as Sri.Christopher Abraham, the learned Standing Counsel for respondents 1 to 3. 3. Having regard to the fact that the stay petition cannot be uploaded in pending appeals as per the present Faceless Appeal regime, the assessees are put to great difficulty. Obviously it was in such circumstances that petitioner has preferred Ext.P5 stay petition to the Commissioner of Income Tax .....

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..... provide a link to upload the stay petition in the pending appeal within a period of one month from the date of receipt of a copy of this judgment. If the petitioner uploads the stay petition within two weeks from the date of receipt of the link to upload the stay petition, the 3rd respondent shall consider the said stay petition, as expeditiously as possible, at any rate, within a period of four .....

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