Wp(C)/3107/2024 Of Porkulam Service Co-Operative Bank Limited v. Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 2 DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945W.P.(C) NO.3107 OF 2024 PETITI ONER: PORKULAM SERVICE CO-OPERATIVE BANK LIMITED,REPRESENTED BY SECRETARY, VIII/109, VIA PAZHANJI TALAPPILY, THRISSUR, KERALA, INDIA, PIN-680 542. BY ADVS.ANIL D. NAIRTELMA RAJU RESPONDENT: PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD, ERNAKULAM DISTRICT, KOCHI, KERALA, PIN-682 018. ADV.CYRIAC TOM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 2[nd] day of February, 2024 The petitioner claims to be a Primary AgriculturalCredit Society registered under the provisions of theKerala Co-operative Societies Act, 1969. The petitioneralso claims that the petitioner is engaged in the businessof banking and providing credit facilities only to itsmembers. 2.The petitioner filed return on 08.03.2019 tothe last date for filing the return was 28.02.2019. Thus,there was a delay of 7 days in filing the return. Thepetitioner moved an application under Section 119(2)(b)of the Income Tax Act for condoning the delay in filingthe return. On the said application, notice was issued tothe petitioner on 27.10.2023 intimating the petitionerthat the hearing on the application was fixed before theJoint Commissioner of Income Tax (Hqrs./Tech), Officeof the Deputy Commissioner of Income Tax, Kerala on W.P.(C) NO.3107 OF 2024 07.11.2023 at 11.30 a.m. The petitioner was directed toappear either in person or through an authorisedrepresentative. The petitioner was given a liberty to filewritten submission which was to be taken intoconsideration before deciding upon the application forcondoning the delay of 7 days in filing the return. Thepetitioner filed written submission on 03.11.2023. Theimpugned order has been passed without taking note ofthe fact that the petitioner had submitted writtensubmission. The order shows that neither the petitionerappeared in person nor submitted the writtensubmission. Prima facie, the said finding is incorrect onthe basis of the report. 3.In view thereof, the impugned order is setaside, the matter is remitted back to the Principal ChiefCommissioner of Income Tax, Kerala to pass a freshorder. The petitioner is given liberty to file fresh writtensubmission before the Principal Chief Commissioner ofIncome Tax, Kerala within one week from today. Thepetitioner may be served notice of hearing, and after W.P.(C) NO.3107 OF 2024 considering the submission of the petitioner, fresh ordershall be passed expeditiously. With the aforesaid direction, this writ petitionstands finally disposed of. bpr Sd/- DINESH KUMAR SINGH JUDGE W.P.(C) NO.3107 OF 2024 APPENDIX OF WP(C) 3107/2024 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF APPLICATION DATED 3.12.2022 SUBMITTED BY THE PETITIONERBEFORE THE RESPONDENT. Exhibit P2 TRUE COPY OF NOTICE DATED 27.10.2023 ISSUED FROM RESPONDENT TO THE PETITIONER. Exhibit P3TRUE COPY OF LETTER DATED 3.11.2023 FROM THE PETITIONER TO THE RESPONDENT. Exhibit P4 TRUE COPY OF THE CIRCULAR NO.13/2023 DATED 26.7.2023. Exhibit P5 TRUE COPY OF THE RECEIPT OF HAVING DISPATCHED BY REGISTERED POST ALONG WITH THE TRACK RECORD. Exhibit P6 TRUE COPY OF THE ORDER DATED 6.12.2023 BY RESPONDENT.