Wp(C)/20066/2021 Of Vilappil Service Co-Operative Bank Ltd v. The Joint Commissioner Of Income Tax/ Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 24 DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943 WP(C) NO. 20066 OF 2021 PETITIONER: VILAPPIL SERVICE CO-OPERATIVE BANK LTD.NO.2522, HEAD OFFICE, PEYAD, THIRUVANANTHAPURAM, REP. BY ITS SECRETARY, S. RICHARDSON, S/O.S.STEPHENSON, AGED56 YEARS, RESIDING AT TRIPTHI, MALAYAM P.O., THIRUVANANTHAPURAM DISTRICT.BY ADVS.BABU S. NAIRSMITHA BABU RESPONDENTS: 1THE JOINT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO.356, C.R.BUILDING, IP ESTATE, NEW DELHI 110 0022THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), ROOM NO.356, C.R.BUILDING, IP ESTATE, NEW DELHI 110 002THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J ................................................ W.P.(C) No.20066 of 2021 …........................................ Dated this the 24 day of September, 2021 JUDGMENT Petitioner is a primary AgriculturalCo-operative Credit Society. He faces an orderof penalty under Section 271B of the IncomeTax Act as per Ext.P1. Petitioner haspreferred a statutory appeal as Ext.P3 whichwas uploaded in the portal of Income TaxDepartment. However, it is submitted that,petitioner has not been able to upload thestay petition which was filed on 12/9/2021,due to the glitches in the electronic portalof the Income Tax Department in spite ofseveral attempts. Petitioner apprehends thathis appeal will become infructuous, if the notice of demand is carried out. WP(C) NO. 20066 OF 2021 3 Adv.Christopher Abraham submitted that theglitches in the electronic portal of theIncome Tax Department has already beenrectified and petitioner can attempt to uploadthe stay petition, which it has already filedin physical format as evident from Ext.P7. 3.Having regard to the submissions madeas above, I direct the petitioner to make anattempt to upload the stay petition Ext.P5,once again on or before 30/9/2021. Ifpetitioner is able to be upload the staypetition as directed above, within the timestipulated, the Appellate Authority shallconsidered the stay petition within a periodof 2 months from the date of receipt of a copyof this judgment. 4.If by any chance petitioner is unableto upload the stay petition by 30/9/2021, and the same is intimated to the appellateauthority along with a copy of this judgment, WP(C) NO. 20066 OF 2021 4 the Appellate Authority will take up staypetition filed in physical format as Ext.P7and consider the same as directed above withinthe time limit specified above. All coerciveproceedings pursuant to Ext.P2 notice ofdemand shall be kept pending till suchconsideration. The writ petition is disposed of asabove. AJM Sd/-BECHU KURIAN THOMASJUDGE APPENDIX OF WP(C) 20066/2021 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ORDER PASSED BY THE1ST RESPONDENT UNDER SECTION 271B OFTHE INCOME TAX ACT DATED 9.8.2021.1ST RESPONDENT UNDER SECTION 271B OFTHE INCOME TAX ACT DATED 9.8.2021. Exhibit P2TRUE COPY OF THE NOTICE OF DEMAND ISSUED UNDER SECTION 156 OF THE INCOME TAX, TO THE PETITIONER BY THEFIRST RESPONDENT DATED, 9.8.2021.ISSUED UNDER SECTION 156 OF THE INCOME TAX, TO THE PETITIONER BY THEFIRST RESPONDENT DATED, 9.8.2021. Exhibit P3TRUE COPY OF THE APPEAL PREFERRED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT DT, 30.8.2021.THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 30.8.2021. Exhibit P4TRUE COPY OF THE ACKNOWLEDGMENT ON RECEIPT OF EXHIBIT P3 APPEAL.RECEIPT OF EXHIBIT P3 APPEAL. Exhibit P5TRUE COPY OF THE APPLICATION FOR STAY PREPARED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 12.9.21.STAY PREPARED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 12.9.21. Exhibit P2TRUE COPY OF THE NOTICE OF DEMAND ISSUED UNDER SECTION 156 OF THE INCOME TAX, TO THE PETITIONER BY THEFIRST RESPONDENT DATED, 9.8.2021.ISSUED UNDER SECTION 156 OF THE INCOME TAX, TO THE PETITIONER BY THEFIRST RESPONDENT DATED, 9.8.2021. Exhibit P3TRUE COPY OF THE APPEAL PREFERRED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT DT, 30.8.2021.THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 30.8.2021. Exhibit P4TRUE COPY OF THE ACKNOWLEDGMENT ON RECEIPT OF EXHIBIT P3 APPEAL.RECEIPT OF EXHIBIT P3 APPEAL. Exhibit P5TRUE COPY OF THE APPLICATION FOR STAY PREPARED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 12.9.21.STAY PREPARED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 12.9.21. Exhibit P6TRUE COPY OF THE POSTAL RECEIPT SHOWING THE DISPATCH OF EXHIBIT P5 DATED, 14.9.2021.SHOWING THE DISPATCH OF EXHIBIT P5 DATED, 14.9.2021. Exhibit P7TRUE COPY OF THE TRACK CONSIGNMENT OF THE POSTAL DEPARTMENT.OF THE POSTAL DEPARTMENT. RESPONDENT’S EXHIBITS:NIL AJM //TRUE COPY// PA TO JUDGE