Wp(C)/10293/2024 Of Karuvannur Service Co-Operative Bank Limited v. Income Tax Officer, Ward 2(2)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14 DAY OF MARCH 2024 / 24TH PHALGUNA, 1945WP(C) NO. 10293 OF 2024 PETITIONER: KARUVANNUR SERVICE CO-OPERATIVE BANK LIMITED,KARUVANNUR P.O, THRISSUR, REPRESENTED BY ITS SECRETARY-IN-CHARGE SRI. RAJESH K.R., PIN – 680 711.BY ADVS.K.S.HARIHARAN NAIRG.REMADEVIHARIMA HARIHARANRAJATH R NATHDHEERAJ SASIDHARANSREE HARIDEV RESPONDENTS: 1INCOME TAX OFFICER, WARD 2(2), AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR, PIN – 680 001. 2COMMISSIONER OF INCOME TAX (APPEALS),PIN – 110 001. NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, SRI P. R. AJITH KUMAR, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner suffered Ext.P1 order of assessment underthe Income Tax Act, 1961 for the assessment year 2009-10.Ext.P1(a) is an order rectifying the assessment for the sameassessment year. The petitioner has filed Exts.P2 and P2(a)appeals against Exts.P1 and P1(a) orders together with Exts.P3and P3(a) applications for condonation of delay and Exts.P4 andP4(a) applications for stay. The petitioner prays that till ordersare passed on Exts.P3, P3(a), P4 and P4(a) applications,recovery proceedings pursuant to Exts.P1 and P1(a) may be keptin abeyance. 2.The learned Standing Counsel appearing for therespondent Department points out that there is inordinate delayof 957 days in filing the appeals. It is submitted that in suchcircumstances, the petitioner is not entitled to any relief in thiswrit petition. The learned Standing Counsel appearing for the Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondentDepartment and having regard to the limited nature of reliefsought for by the petitioner, this writ petition will stand disposed of directing the 2[nd] respondent to consider and passorders on Exts.P3 and P3(a) applications for condonation ofdelay and also on Exts.P4 and P4(a) applications for stay, withina period of three months from the date of receipt of a certifiedcopy of this judgment. Till such time as orders are passed onExts.P3, P3(a), P4 and P4(a) applications, any proceedings forrecovery of amounts due under Exts.P1 and P1(a) orders shallremain suspended. It is made clear that the appellate authorityneeds to pass orders on Exts.P4 and P4(a) applications for stayon merits only if it decides to condone the delay in filing Exts.P2and P2(a) appeals. DK Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 10293/2024 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER DATED 07-12-2016 ISSUED BY THE 1ST RESPONDENT FORTHE ASSESSMENT YEAR 2009-102016 ISSUED BY THE 1ST RESPONDENT FORTHE ASSESSMENT YEAR 2009-10 Exhibit P1(a)COPY OF RECTIFICATION ORDER DATED 03-01-2019 ISSUED BY THE 1ST RESPONDENTFOR THE ASSESSMENT YEAR 2009-1001-2019 ISSUED BY THE 1ST RESPONDENTFOR THE ASSESSMENT YEAR 2009-10 Exhibit P2COPY OF APPEAL MEMORANDUM DATED 06-12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT AGAINSTEXT.P1.12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT AGAINSTEXT.P1. Exhibit P2(a)COPY OF APPEAL MEMORANDUM DATED 06-12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT AGAINSTEXT.P1(A).12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT AGAINSTEXT.P1(A). Exhibit P3COPY OF THE DELAY CONDONATIONPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2 APPEALPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2 APPEAL Exhibit P3(a)COPY OF THE DELAY CONDONATIONPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2(A) APPEALPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2(A) APPEAL Exhibit P2(a)COPY OF APPEAL MEMORANDUM DATED 06-12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT AGAINSTEXT.P1(A).12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT AGAINSTEXT.P1(A). Exhibit P3COPY OF THE DELAY CONDONATIONPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2 APPEALPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2 APPEAL Exhibit P3(a)COPY OF THE DELAY CONDONATIONPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2(A) APPEALPETITION DATED 06-12-2023 FILED BYTHE PETITIONER BEFORE THE 2NDRESPONDENT IN EXT. P2(A) APPEAL Exhibit P4COPY OF THE STAY PETITION DATED 06-12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT IN EXT. P2APPEAL12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT IN EXT. P2APPEAL Exhibit P4(a)COPY OF THE STAY PETITION DATED 06-12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT IN EXT.P2(A) APPEAL12-2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT IN EXT.P2(A) APPEAL