Wp(C)/30703/2021 Of Thondernadu Service Co-Operative Society Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 3 DAY OF JANUARY 2022 / 13TH POUSHA, 1943 WP(C) NO. 30703 OF 2021 PETITIONER/S: THONDERNADU SERVICE CO-OPERATIVE SOCIETY LTD MAKKIYAD P. O., WAYANAD DISTRICT - 670731, REPRESENTED BY ITS SECRETARY. BY ADVS.P.R.VENKATESH G.KEERTHIVAS RESPONDENT/S: 1INCOME TAX OFFICERAYAKAR BHAVAN, KALPETTA - 673122. 2JOINT COMMISSIONER OF INCOME TAX OFFICE OF THE INCOME TAX DEPARTMENT, RANGE - II, KOZHIKODE - 673001. 3THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE DISTRICT - 673 001. OTHER PRESENT: SC, INCOME TAX DEPARTMENT- CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J.========================W.P.(C)No.30703 of 2021 ------------------------------------------------ Dated this the 3[rd] day of January, 2022 JUDGMENT Petitioner is a Primary Agricultural Credit Society. By virtue ofExts.P1 and P2, petitioner was imposed with penalty under Sections 271 Dand 271 E respectively for the assessment year 2015-16. Challenging thesaid penalty orders, appeals have been preferred before the 3[rd] respondentas early as in 2018. The grievance of the petitioner is that in spite of thelapse of 2 years, the 3[rd] respondent has not disposed of the appeals and inthe meantime, proceedings are initiated to recover the amounts imposedunder Ext.P1 and Ext.P2. 2.Sri.Christopher Abraham, the learned Standing Counsel for therespondents submitted that after the coming into force of FacelessAssessment Scheme, the appeals are required to be heard by the FacelessAppellate Authority and the 3[rd] respondent will have to transfer thememorandum of appeals to the said appellate assessment centre. 3.Having regard to the circumstances of the case, and havingregard to the submissions made by the learned learned Counsel for the petitioner as well as the learned Counsel for the respondents, I deem it fitto dispose of this writ petition by directing the competent appellateauthority to consider and pass appropriate orders on the appeals, filed asExts.P3 and P4, as expeditiously as possible, at any rate, within a period ofsix months from the date of receipt of a copy of this judgment, In view ofsimilar orders passed by this Court, copy of which is produced as Ext.P8,there will be a direction to the respondents not to pursue recoveryproceedings against the petitioner, till such disposal. The writ petition is disposed of accordingly. sd/ jm/ BECHU KURIAN THOMAS JUDGE PETITIONER EXHIBITSExhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5Exhibit P6Exhibit P7Exhibit P8 APPENDIX OF WP(C) 30703/2021 TRUE COPY OF THE ORDER DATED 26.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 27ID READ WITH SECTION 269SS OF THE INCOME TAX ACT AGAINST THE PETITIONER. TRUE COPY OF THE ORDER DATED 26.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 27IE READ WITH SECTION 269SS OF THE INCOME TAX ACT AGAINST THE PETITIONER. TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER AGAINST EXHIBIT P1 DATED 25.01.2018 BEFORE THE 3RD RESPONDENT. TRUE COPY OF THE APPEAL PREFERRED AGAINST EXT. P2 ORDER DATED 27.08.2018 BEFORE THE 3RD RESPONDENT. TRUE COPY OF THE LETTER DATED 14.12.2021 ISSUEDBY THE 1ST RESPONDENT TO THE PETITIONER. TRUE COPY OF THE NOTICE OF DEMAND FOR RS.95658088/- DATED 26.07.2018. TRUE COPY OF THE NOTICE OF DEMAND FOR RS.106442687/- DATED 26.07.2018. TRUE COPY OF THE JUDGMENT DATED 11.10.2019 IN WP(C) 12007/2019 OF THIS HON'BLE COURT.