Wp(C)/10580/2024 Of The Ottoor Service Co-Operative Bank Ltd v. Assessment Unit, Income Tax Department National Faceless Assessment Centre

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15 DAY OF MARCH 2024 / 25TH PHALGUNA, 1945 WP(C) NO. 10580 OF 2024 PETITIONER/S: THE OTTOOR SERVICE CO-OPERATIVE BANK LTD.,REPRESENTED BY ITS SECRETARY, CHENNANKODE, VADASSERIKONAM P.O, VARKALA, THIRUVANANTHAPURAM DISTRICT, PIN - 695143 BY ADVS.ARJUN RAGHAVANT.R.HARIKUMARPOOJA PANKAJ RESPONDENT/S: 1ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE,DELHI, ROOM NO 401, FACELESS ASSESSMENT CENTRE,DELHI, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 2THE INCOME TAX OFFICER, WARD-2 (1),OFFICE OF THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, KOWDIAR P.O, THIRUVANANTHAPURAM DISTRICT, PIN-695003.PIN-695003. 3THE COMMISSIONER OF INCOME TAX (APPEALS) ,AAYAKAR BHAVAN, KOWDIAR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. 4THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN-110001NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN-110001 BY ADVS.CHRISTOPHER ABRAHAMCHRISTOPHER ABRAHAM OTHER PRESENT: P.R. AJITH KUMAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Ext.P1 order of assessmentfor the assessment year 2020-21 under the Income Tax Act,1961. The petitioner has preferred Ext.P2 appeal and Ext.P4stay petition before the fourth respondent. 2.The learned counsel for the petitioner submitsthat the petitioner would be satisfied, if the direction issued tothe fourth respondent to consider and pass orders on Ext.P4stay petition, after affording an opportunity of hearing to thepetitioner and deferring the demands on account of Ext.P1order of assessment till a decision is taken on Ext.P4 staypetition by the fourth respondent. 3.The learned Standing Counsel appearing for theIncome Tax Department would point out that Ext.P4 appears tobe filed before the Jurisdictional Commissioner of Income Tax(Appeals). He submits that, with the introduction of theFaceless Assessment Scheme, the stay petition also ought tohave been filed before the fourth respondent. 4.The learned counsel for the petitioner, in reply,would submit that, though Ext.P4 is addressed to the thirdrespondent, the petition has actually been filed before thefourth respondent, as is evident from Ext.P5 acknowledgement. Having heard the learned counsel for the petitioner,the learned Standing Counsel appearing for the Income TaxDepartment and having regard to the facts and circumstances ofthe case, this writ petition will stand disposed of directing thefourth respondent to consider and pass orders on Ext.P4 staypetition, after affording an opportunity of hearing to thepetitioner and to defer recovery of amounts for the assessed asdue for the assessment year 2020-21, till a decision is taken bythe fourth respondent Ext.P4 stay petition. Since the appeal hasbeen filed beyond the statutory time limit, it is made clear thatthe fourth respondent needs to pass orders on merits on Ext.P4,only if he decides to condone the delay in filing Ext.P2 appeal. The writ petition is disposed of as above. Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 10580/2024 PETITIONER EXHIBITS Exhibit-P1A TRUE COPY OF ASSESSMENT ORDER DATED23-09-2022, FOR THE ASSESSMENT YEAR 2020-2021 ISSUED BY THE 1ST RESPONDENT23-09-2022, FOR THE ASSESSMENT YEAR 2020-2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P2A TRUE COPY OF THE ONLINE APPEAL DATED10-11-2023 FILED BEFORE THE 4THRESPONDENT, AGAINST EXT-P1 ASSESSMENTORDER10-11-2023 FILED BEFORE THE 4THRESPONDENT, AGAINST EXT-P1 ASSESSMENTORDER The writ petition is disposed of as above. Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 10580/2024 PETITIONER EXHIBITS Exhibit-P1A TRUE COPY OF ASSESSMENT ORDER DATED23-09-2022, FOR THE ASSESSMENT YEAR 2020-2021 ISSUED BY THE 1ST RESPONDENT23-09-2022, FOR THE ASSESSMENT YEAR 2020-2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P2A TRUE COPY OF THE ONLINE APPEAL DATED10-11-2023 FILED BEFORE THE 4THRESPONDENT, AGAINST EXT-P1 ASSESSMENTORDER10-11-2023 FILED BEFORE THE 4THRESPONDENT, AGAINST EXT-P1 ASSESSMENTORDER Exhibit-P3A TRUE COPY OF THE NOTICE DATED03-11-2023 ISSUED BY THE 2ND RESPONDENT03-11-2023 ISSUED BY THE 2ND RESPONDENT Exhibit-P4A TRUE COPY OF STAY PETITION DATED11-11-2023 PREFERRED BY THE PETITIONER INEXT-P2 APPEAL11-11-2023 PREFERRED BY THE PETITIONER INEXT-P2 APPEALExhibit-P5A TRUE COPY OF THE ONLINE ACKNOWLEDGEMENTOF EXT-P4OF EXT-P4Exhibit-P6A TRUE COPY OF THE JUDGMENT DATED19-07-2019 IN W.A NO.1639 OF 2019 OF THISHON'BLE COURT19-07-2019 IN W.A NO.1639 OF 2019 OF THISHON'BLE COURTExhibit-P7A TRUE COPY OF THE JUDGMENT DATED14-01-2022 IN WP(C) NO.30579 OF 2021 OFTHIS HON'BLE COURT14-01-2022 IN WP(C) NO.30579 OF 2021 OFTHIS HON'BLE COURT Exhibit-P8A TRUE COPY OF JUDGMENT DATED 23-02-2022IN WP(C) NO.6109 OF 2022IN WP(C) NO.6109 OF 2022Exhibit-P9A TRUE COPY OF JUDGMENT DATED 05-09-2023IN WP(C) NO.29098 OF 2023IN WP(C) NO.29098 OF 2023