Wp(C)/28422/2022 Of Navaikulam Service Co-Operative Bank Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 1 DAY OF SEPTEMBER 2022 / 10 TH BHADRA, 1944 WP(C) NO. 28422 OF 2022 PETITIONER: NAVAIKULAM SERVICE CO-OPERATIVE BANK LTD NO.964NAVAIKULAM SERVICE CO-OPERATIVE BANK LIMITED, NO.964, NAVAIKULAM P O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN-695603 REPRESENTED BY ITS SECRETARY BINDU S, PIN - 695603BY ADV C.A.JOJO RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,OFFICE OF THE ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-1(1), KOWDIAR, TRIVANDRUM-695003OFFICE OF THE ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-1(1), KOWDIAR, TRIVANDRUM-695003 , PIN - 6950032COMMISSIONER OF INCOME TAX (APPEALS)-1OFFICE OF THE OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003, PIN - 695003, PIN - 695003 3THE COMMISSIONER OF INCOME TAX ( APPEALS)NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001.NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. , PIN - 110001 4INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE,NORTH BLOCK, NEW DELHI-110001.NATIONAL FACELESS ASSESSMENT CENTRE,NORTH BLOCK, NEW DELHI-110001. , PIN - 110001 5BRANCH MANAGERICICI BANK,ICICI BANK, KALLAMBALAM BRANCH, THIRUVANANTHAPURAM-695605, PIN - 6956056THE KERALA STATE CO-OPERATIVE BANK LTD (EARSTWHILE, THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK)KALLAMBALAM BRANCH, THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK)KALLAMBALAM BRANCH, THIRUVANANTHAPURAM-695605 REPRESENTED BY ITS BRANCH MANAGER,PIN - 695605PIN - 6956057KERALA GRAMIN BANK LTDKALLAMBALAM BRANCH, KALATHOOR, THIRUVANANTHAPURAM- 695605 REPRESENTED BY ITS BRANCH MANAGER, PIN - 695605BY ADVS.CHRISTOPHER ABRAHAMKALLAMBALAM BRANCH, KALATHOOR, THIRUVANANTHAPURAM- 695605 REPRESENTED BY ITS BRANCH MANAGER, PIN - 695605BY ADVS.CHRISTOPHER ABRAHAM PRADEESH CHACKO SRI.THOMAS ABRAHAM, SC, THIRUVANANTHAPURAM DISTRICT CO.OPERATIVE BANK LIMITEDCO.OPERATIVE BANK LIMITED THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 01[st] day of September, 2022 The petitioner has approached this Court being aggrieved by the fact that Garnishee proceedingshave been initiated in respect of the accountsmaintained by the petitioner in the 5[th] respondentBank, in order to recover dues assessed in respect ofExt.P3 assessment order. It is the case of thepetitioner that the petitioner has already moved tothe first appellate authority by filing Ext.P5 appealand while the appeal is pending Garnisheeproceedings ought not to have been initiated by therespondent Department. 2. Heard Adv. Christopher Abraham for theIncome Tax Department, Adv. Pratheesh Chackoappearing for the ICICI Bank and Adv. ThomasAbraham appearing for the Kerala Bank. 3. The learned Standing Counsel appearing forthe respondent Department points out that the assessment order in question has been issued takinginto consideration the fact that there was severalunexplained cash deposits and this is not a casewhere the petitioner Society was entitled fordeduction under Section 80 (P) of the Income TaxAct, 1961. It is submitted that the petitioner did noteven file a stay petition in Ext.P5 appeal and there isabsolutely no illegality whatsoever in a proceedingsinitiated by the respondent Department. 4.Having heard the learned Counsel for thepetitioner and the learned Counsel for the respondentDepartment, I am of the view that the writ petitioncan be disposed of directing the 3[rd] respondent,National Faceless Appeals Centre to provide a link toenable the petitioner to upload the stay petition inExt.P5 appeal. It shall be done within a period of tendays from the date of receipt of a certified copy of thejudgment. If the petitioner files a stay petition withina period of ten days from the date of which the link isso provided to the petitioner, all coercive steps 4.Having heard the learned Counsel for thepetitioner and the learned Counsel for the respondentDepartment, I am of the view that the writ petitioncan be disposed of directing the 3[rd] respondent,National Faceless Appeals Centre to provide a link toenable the petitioner to upload the stay petition inExt.P5 appeal. It shall be done within a period of tendays from the date of receipt of a certified copy of thejudgment. If the petitioner files a stay petition withina period of ten days from the date of which the link isso provided to the petitioner, all coercive steps including the Garnishee proceedings now initiated shall be kept in abeyance, till the decision is taken bythe National Faceless Appeals Centre on the staypetition to be field by the petitioner. The stay petitionshall be decided after affording an opportunity ofhearing to the petitioner. The writ petition is disposed of as above. SKP/01-09 Sd/- GOPINATH P.JUDGE WPC No.28422 of 2022 APPENDIX OF WP(C) 28422/2022 TRUE COPY P.A.TO JUDGE