By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN WEDNESDAY, THE 20 DAY OF OCTOBER 2021 / 28TH ASWINA, 1943WP(C) NO. 14954 OF 2021 PETITIONER: THE TATTAMANGALAM SERVICE CO-OPERATIVE BANK LTD.,NO.P502, TATTAMANGALAM, PALAKKAD - 678 012, REPRESENTED BY ITS SECRETARY, K.JYOTHI. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001.INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001. 2NATIONAL FACELESS APPEAL CENTRE,DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER.DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. 3THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 001. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.NAVANEETH N.NATH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- JUDGMENT The petitioner, which is a Co-operative Bankoperating under the provisions of the Kerala Co-operative Societies Act, 1969, has approached thisCourt, impugning Ext.P1 proceedings initiatedagainst them, asserting that they have alreadypreferred Ext.P3 statutory appeal and Ext.P4 stayapplication against the same before the competentAuthority. 2.The petitioner, therefore, prays thatExt.P3 appeal be directed to be taken up anddisposed of by the said appellate Authority,within a time frame to be fixed by this Court andthat all further action pursuant to Ext.P1Assessment Order be ordered to be deferred untilsuch time. 3.The afore submissions of Smt.K.Krishna –learned counsel for the petitioner, were answered WP(C) NO. 14954 OF 2021 -3- by Sri.Navneeth N. Nath – learned Standing Counselfor the respondents, saying that, since Ext.P3appeal will have to be decided under the FacelessScheme, this Court may allow the competentAuthority to deal with it in terms of law. 4.Sri.Navneeth N.Nath also affirmed that Ext.P3 appeal can itself be decided by thecompetent Authority without any avoidable delay.He thus prayed that this writ petition be orderedon such terms. 5.When I evaluate the afore submissions, there can be no doubt that Ext.P3 is a statutoryappeal and that it will certainly require to bedecided by the competent Authority, before anyfurther action based on Ext.P1 Assessment Ordercan be taken forward. This is more so because theissue involves interpretation of Section 80P ofthe Income Tax Act, 1961, which has already beendealt with by various judgments of this Court and -4- that of Hon’ble Supreme Court. Resultantly, I allow this writ petition, tothe limited extent of directing the competent Authority to take up Ext.P3 appeal itself and dispose of the same, after following due procedure; thus culminating in an appropriateorder thereon, as expeditiously as is possible,but not later than two months from the date ofreceipt of a copy of this judgment. Needless to say, until such time as Ext.P3 appeal is disposed of and the resultant ordercommunicated to the petitioner, all further actionpursuant to Ext.P1 Assessment Order will standdeferred. akv Sd/-DEVAN RAMACHANDRANJUDGE -5- APPENDIX OF WP(C) 14954/2021 PETITIONER EXHIBITS EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. EXHIBIT P2COPY OF WEB PAGE SCREEN SHOT EVIDENCINGTHE INABILITY TO FILE THE APPEAL.THE INABILITY TO FILE THE APPEAL. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.BEFORE THE 3RD RESPONDENT. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.PETITIONER BEFORE THE 3RD RESPONDENT. Needless to say, until such time as Ext.P3 appeal is disposed of and the resultant ordercommunicated to the petitioner, all further actionpursuant to Ext.P1 Assessment Order will standdeferred. akv Sd/-DEVAN RAMACHANDRANJUDGE -5- APPENDIX OF WP(C) 14954/2021 PETITIONER EXHIBITS EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. EXHIBIT P2COPY OF WEB PAGE SCREEN SHOT EVIDENCINGTHE INABILITY TO FILE THE APPEAL.THE INABILITY TO FILE THE APPEAL. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.BEFORE THE 3RD RESPONDENT. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P5COPY OF COVERING LETTER OF THE PETITIONER'S CHARTERED ACCOUNTANT FILEDBEFORE THE 3RD RESPONDENT.PETITIONER'S CHARTERED ACCOUNTANT FILEDBEFORE THE 3RD RESPONDENT. EXHIBIT P6COPY OF JUDGMENT OF THIS HON'BLE COURT IN WP(C) NO.9007/2021.IN WP(C) NO.9007/2021. RESPONDENT'S/S EXHIBITS: NIL. //TRUE COPY//P.A. TO JUDGE