Cooperative Bank And Others v. Commissioner Of

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 8 DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 WP(C) NO. 20958 OF 2021 PETITIONER: PALODE CO-OPERATIVE AGRICULTURAL DEVELOPMENT BANK LTD KUSAVOOR, KARIMANCODE, PALODE, THIRUVANANTHAPURAM-695 562, REPRESENTED BY SECRETARY BY ADVS.ANIL D. NAIRTELMA RAJUSANGEETH JOSEPH JACOBCHRISTINA ANNA PAULARAVIND SREEKUMAR RESPONDENTS: 1INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E-ASSESSMENT CENTRE-NEAC, ROOM NO 402, 2ND FLOOR, E-RAMP,NEAR GATE NO 10, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003. 2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEALS CENTRE, NATIONAL E-ASSESSMENTCENTRE-NEAC ROOM NO 402, 2ND FLOOR, E-RAMP, NEAR GATE NO 10, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003. OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20958 OF 2021 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO. 20958 OF 2021 …........................................ Dated this the 8[th] day of october, 2021 JUDGMENT Petitioner seeks a relief of disposal of Ext.P2 appeal in a time boundmanner. 2. An order of assessment was passed against the petitioner on 31-5-2021 for the assessment year 2018-19. Petitioner claims to have preferred anappeal through Ext.P2 before the 2[nd]respondent. During the course of hearing,a dispute arose as to whether thepetitioner had carried out an e-mail filing of the appeal or whether it was an WP(C) NO. 20958 OF 2021 3 e-filing of the appeal which was done by the petitioner. The records producedbefore this Court shows that petitionerhad, initially, within the time limit forfiling an appeal, preferred the appealthrough e-mail, as the technical glitchesof the electronic portal of the Income TaxDepartment prevented the petitioner from uploading the appeal through e-filingmethod. Subsequently when the glitcheswhere rectified, petitioner filed theappeal through the e-filing method. 3. Petitioner has produced Ext.P2acknowledgment receipt of e-filing dated23-09-2021. In view of the acknowledgmentreceipt Ext.P2 dated 23/9/2021, it isclear that petitioner has e-filed theappeal. The stay petition filed by thepetitioner is also pending consideration. WP(C) NO. 20958 OF 2021 4 4. A perusal of the memorandum of appeal reveals that the main issue involved in the appeal relates to the disallowance of the claim for deduction under Section 80P. According to the petitioner the said disallowance was contrary to the judgment in Mavilayi Service -Cooperative Bank and Others v. Commissioner of Income Tax, Calicut and Others[2021 (1) KLT 485]. 5. Since in similar matters this Court has directed the appeal itself to be considered and disposed of, it is essential that the petitioner also betreated alike. 6. Accordingly this writ petitionis disposed of directing the 2[nd] respondentto consider and dispose of Ext.P2 appeal(asacknowledgedbye-filing WP(C) NO. 20958 OF 2021 5 acknowledgement dated 23-09-2021) asexpeditiously as possible. Till suchordersarepassed,allcoercive proceedings against petitioner pursuant toExt.P1 assessment order shall be kept in abeyance. AJM Sd/- BECHU KURIAN THOMASJUDGE APPENDIX OF WP(C) 20958/2021 PETITIONER’S EXHIBITS: Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 31.5.2021 PASSED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 5.6.2021. Exhibit P3TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 5.6.2021. Exhibit P4TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY FILED BY THE PETITIONER DATED 13.7.2021 RESPONDENT’S EXHIBITS: NIL WP(C) NO. 20958 OF 2021 5 acknowledgement dated 23-09-2021) asexpeditiously as possible. Till suchordersarepassed,allcoercive proceedings against petitioner pursuant toExt.P1 assessment order shall be kept in abeyance. AJM Sd/- BECHU KURIAN THOMASJUDGE APPENDIX OF WP(C) 20958/2021 PETITIONER’S EXHIBITS: Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 31.5.2021 PASSED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 5.6.2021. Exhibit P3TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 5.6.2021. Exhibit P4TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY FILED BY THE PETITIONER DATED 13.7.2021 RESPONDENT’S EXHIBITS: NIL AJM //TRUE COPY// PA TO JUDGE