J U D G M E N T v. Commissioner Of Incometax And Another; 2021 (1) Khc 303 (Sc

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 15 DAY OF JUNE 2022 / 25TH JYAISHTA, 1944 WP(C) NO. 19375 OF 2022 PETITIONER: KUNNAMKULAM CO-OPERATIVE URBAN BANK LTD NO. 698, KUNNAMKULAM, THRISSUR- 680 503, REPRESENTED BY ITS SECRETARY. BY ADV P.C.SASIDHARAN RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356, C.R. BUILDING, IP ESTATE, DELHI 110 002.2THE COMMISSIONER OF INCOME TAX , (APPEALS), O/O. THE COMMISSIONER OF INCOME TAX , AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, KERALA 680 001.3THE INCOME TAX OFFICER, WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA,GURUVAYOOR, KERALA 680 101. OTHER PRESENT: SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has preferred appeals against assessment orders namelyExts.P1, P4 and P7 relating to assessment years 2014-15, 2015-16 and 2016-17respectively. The appeals filed against Exts.P1, P4 and P7 are Exts.P2, P5 and P8.The petitioner claims exemption under Section 80P of the Income Tax Act. It issubmitted that the issue is covered in favour of the petitioner by MavilayiService Co-operative Bank Ltd. and others v. Commissioner of IncomeTax and another; 2021 (1) KHC 303 (SC). 2.Having regard to the above facts and considering the fact that similarmatters have been disposed of by this court directing any coercive steps to be keptin abeyance till a decision is taken on statutory appeals, this writ petition isdisposed of directing the 1[st] respondent to consider and pass orders on Exts.P2, P5and P8 appeals after affording an opportunity of hearing to the petitioner. It isdirected that any demand pursuant to Exts.P1, P4 and P7 shall be kept in abeyancetill orders as passed on Exts.P2, P5 and P8. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 19375/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2014-15 DATED 30.03.2022 ISSUED BY THE 1ST RESPONDENT.2014-15 DATED 30.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL DATED 29.04.2022 AGAINST THE ASSESSMENT ORDER.ASSESSMENT ORDER. Exhibit P3TRUE COPY OF THE STAY PETITION DATED 29.04.2022 FILED BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. Exhibit P4TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2015-16 DATED 30.03.2022 ISSUED BY THE 1ST RESPONDENT.2015-16 DATED 30.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P5TRUE COPY OF THE APPEAL DATED 4.05.2022 AGAINST THE ASSESSMENT ORDER.ASSESSMENT ORDER. Exhibit P6TRUE COPY OF THE STAY PETITION DATED 29.04.2022 FILED BEFORE THE 2NDS RESPONDENT.BEFORE THE 2NDS RESPONDENT. Exhibit P7TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17 DATED 30.03.2022 ISSUED BY THE 1ST RESPONDENT.ORDER FOR THE ASSESSMENT YEAR 2016-17 DATED 30.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P8TRUE COPY OF THE APPEAL DATED 5.05.2022 AGAINST THE ASSESSMENT ORDER.ASSESSMENT ORDER. Exhibit P9TRUE COPY OF THE STAY PETITION DATED 5.05.2022 FILED BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. Exhibit P10TRUE COPY OF THE REQUEST FOR CONDONATION OF DELAY IN FILING APPEAL BEFORE THE 1ST RESPONDENT.FILING APPEAL BEFORE THE 1ST RESPONDENT. Exhibit P11TRUE COPY OF THE DEMAND NOTICE DATED 3.6.2022 ISSUED BY THE 3RD RESPONDENTTHE 3RD RESPONDENT Exhibit P12TRUE COPY OF THE JUDGMENT IN W.P.C NO. 27560/2019 DATED 16.10.2019.16.10.2019. Exhibit P13TRUE COPY OF THE JUDGMENT IN W.PC NO. 25647/2021 DATED 18.11.2021.18.11.2021. Exhibit P14TRUE COPY OF THE JUDGMENT IN W.P(C) NO. 26935/2021 DATED 30.11.2021.30.11.2021.