Wp(C)/23607/2024 Of Marayamuttom Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2 DAY OF AUGUST 2024 / 11TH SRAVANA, 1946WP(C) NO. 23607 OF 2024 PETITIONER/S: MARAYAMUTTOM SERVICE CO-OPERATIVE BANK LTD.,NO.984, MARAYAMUTTOM P.O., NEYYATTINKARA TALUK, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, SINDHU S.,AGED 48 YEARS, W/O.PRAVEEN KUMAR, SANTHI NILAYAM, MARAYAMUTTOM, THIRUVANANTHAPURAM DISTRICT, PIN - 695124 REPRESENTED BY ITS SECRETARY, SINDHU S.,AGED 48 YEARS, BY ADVS.BABU S. NAIRSMITHA BABU P.A.RAJESHPRANAV K.P.DHANEESH SIDDHARTH KARUN PISHARODY RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX,OFFICE OF THE COMMISSIONER OF INCOME TAX, AAYAKKAR BHAVAN, KOWDIYAR P.O.,THIRUANANTHAPURAM, PIN - 6950032THE INCOME TAX OFFICER,OFFICE OF THE INCOME TAX OFFICER,WARD NO.2(2), AYAKKAR BHAVAN,KOWDIYAR, THIRUVANANTHAPURAM, PIN - 6950033THE INCOME TAX OFFICER ,OFFICE OF THE INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE,NEW DELHI, PIN - 110001BY ADVS.P.G.JAYASHANKARG.KEERTHIVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court, being aggrieved bythe fact that the application filed by the petitioner forcondonation of delay in filing returns for the assessment year2022-23, has not been decided thus far. 2.Learned Standing Counsel appearing for the Income Tax Department would submit that based on the orders issuedby the Central Board of Direct Taxes, the jurisdiction ofofficers competent to consider the application under Section119(2)(b) of the Income Tax Act, 1961 depends on themonetary limits and the case of the petitioner, thoughoriginally before the Principal Commissioner of Income Taxwas transferred to the Chief Commissioner of Income Tax andfrom the office of the Chief Commissioner of Income Tax, it isagain transferred to the Principal Chief Commissioner ofIncome Tax. It is submitted that the Principal ChiefCommissioner of Income Tax had called for a report byproceedings dated 01.07.2024 and the such report has alsobeen prepared on 31.07.2024. ajt 3.Learned counsel appearing for the petitioner wouldsubmit that the Principal Chief Commissioner, Income Taxmay be directed to take a decision in the matter, withoutfurther delay. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for theIncome Tax Department and considering the limited nature ofrelief now sought for by the petitioner, the writ petition willstand disposed of, directing the Principal Chief Commissionerof Income Tax [before whom the application filed by thepetitioner under Section 119(2)(b) of the Income Tax Act,1961is now pending] to take a decision in the matter, in accordancewith the law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a certified copy of this judgment. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 23607/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 A TRUE COPY OF THE JUDGMENT IN W.P.(C)NO.32340/2023 OF THIS HON'BLE COURT DATED,13-10-2023 A TRUE COPY OF THE APPLICATION SUBMITTED BYTHE PETITIONER BEFORE THE FIRST RESPONDENTDATED, 24-10-2023 A TRUE COPY OF THE COMMUNICATION ISSUED BYTHE SECOND RESPONDENT DATED, 11-1-2024 A TRUE COPY OF THE APPLICATION SUBMITTED BYTHE PETITIONER DATED, 15-1-2024 TRUE COPY OF THE THE DETAILS OF ANNEXURESPRODUCED ALONG WITH EXHIBIT P4 SUBMITTED BYTHE PETITIONER