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2022 (5) TMI 417 - KERALA HIGH COURTStay petition - recovery proceedings - relief claimed by the petitioner is for a direction to consider the stay petition in a time bound manner - HELD 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 similar cases, this Court had directed the Faceless Appeal Centre of the Income Tax Department to provide links to appellants to upload the stay petitions in pending appeals and had even observed that, absence of such uploading facility in pending appeals is prejudicial to the principles of Rule of Law. Since the petitioner is also faced with a similar difficulty, it is necessary that despite Ext.P5 stay petition having been preferred before the Commissioner of Income Tax (Appeals), Kozhikode, the petitioner be granted an opportunity to file a stay petition in a time bound manner, in the pending appeal before the 3rd respondent. Accordingly, there will be a direction to the 3rd respondent to 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 weeks from the date of uploading of the stay petition and after hearing the petitioner
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