Wp(C)/33428/2022 Of Paravur Vadakkekara Service Co-Op Bank Ltd v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 21 DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 33428 OF 2022 PETITIONER: M/s.PARAVUR VADAKKEKARA SERVICE CO-OP BANK LTD.NO.3131,NEENDOOR, VADAKKERKARA P.O; NORTH PARAVUR – 683 552, ERNAKULAM DISTRICT, REPRESENTED BY ITS SECRETARY SMT. JAIZY K.S. BY ADVS. V.P.NARAYANAN ALAN PRIYADARSHI DEV RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERINCOME TAX/INCOME TAX OFFICER NATIONAL E - ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E -RAMP, JAWAHARLAL STADIUM, NEW DELHI, PIN – 110 003MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E -RAMP, JAWAHARLAL STADIUM, NEW DELHI, PIN – 110 003 2THE COMMISSIONER OF INCOME TAX(APPEALS)NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, JAWAHARLALK STADIUM, DELHI – 110 003. OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner suffered orders imposing penalty for theyear 2017-2018 under Sections 271 B, 272 A (1)(d) of theIncome Tax Act. The orders imposing penalty are produced asExts.P1 and P4. Petitioner has filed Ext.P2 appeal againstExt.P1 order along with Ext.P3 stay petition and Ext.P5 appealalong with Ext.P6 stay petition against Ext.P4 order. Thepetitioner also suffered Ext.P7 order of assessment for theassessment year 2018-2019 and Ext.P10 order of assessmentfor the assessment year 2020-2021. The petitioner has filedExt.P8 appeal against Ext.P7 order of assessment along withExt.P9 stay petition and Ext.P11 appeal against Ext.P10 orderof assessment along with Ext.P12 stay petition. 2.The petitioner apprehends that the recoveryproceedings are initiated against the petitioner pendingconsideration of the appeals/stay petitions. The learnedcounsel for the petitioner states that there may be a directionto that recovery proceedings shall be remain stayed pendingconsideration of the stay applications filed by the petitionerbefore the Appellate Authority. 3.Heard the learned counsel appearing for therespondent department also. 4.Having regard to the facts and circumstances of thecase and considering the limited nature of the reliefs soughtfor by the petitioner, this Writ Petition is disposed of directingthe National Faceless Appeal Centre to consider Ext.P3 stayapplication filed in Ext.P2 appeal, Ext.P6 stay application filedin Ext.P5 appeal, Ext.P9 stay application filed in Ext.P8 appealand Ext.P12 stay application filed in Ext.11 appeal afteraffording an opportunity of hearing to the petitioner and todecide the aforesaid stay petitions within a period of threemonths from the date of receipt of a certified copy of thisjudgment. Till such time as orders are passed on therespective stay applications, the demands in respect of therespective orders imposing penalty/tax shall remain stayed. The writ petition is disposed of as above. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 33428/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF PENALTY ORDER UNDER SECTION 271B OF THE ACT DATED 18.01.2022OF THE ACT DATED 18.01.2022 Exhibit P2TRUE COPY OF MEMO OF APPEAL DATED 28.01.2022 FOR AY 2017-18FOR AY 2017-18 Exhibit P3TRUE COPY OF THE PETITION FOR STAY Exhibit P4TRUE COPY OF PENALTY ORDER UNDER SECTION 272A(1)(D) DATED 25.01.2022272A(1)(D) DATED 25.01.2022 Exhibit P5TRUE COPY OF MEMO OF APPEAL DATED 28.01.2022 FOR AY 2017-18FOR AY 2017-18 Exhibit P6TRUE COPY OF PETITION FOR STAY DATED 27.01.202227.01.2022 Exhibit P7TRUE COPY OF THE ASSESSMENT ORDER DATED 21.04.202121.04.2021 Exhibit P8TRUE COPY OF MEMO OF APPEAL DATED 10.02.2022 FOR AY 2018-19FOR AY 2018-19 The writ petition is disposed of as above. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 33428/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF PENALTY ORDER UNDER SECTION 271B OF THE ACT DATED 18.01.2022OF THE ACT DATED 18.01.2022 Exhibit P2TRUE COPY OF MEMO OF APPEAL DATED 28.01.2022 FOR AY 2017-18FOR AY 2017-18 Exhibit P3TRUE COPY OF THE PETITION FOR STAY Exhibit P4TRUE COPY OF PENALTY ORDER UNDER SECTION 272A(1)(D) DATED 25.01.2022272A(1)(D) DATED 25.01.2022 Exhibit P5TRUE COPY OF MEMO OF APPEAL DATED 28.01.2022 FOR AY 2017-18FOR AY 2017-18 Exhibit P6TRUE COPY OF PETITION FOR STAY DATED 27.01.202227.01.2022 Exhibit P7TRUE COPY OF THE ASSESSMENT ORDER DATED 21.04.202121.04.2021 Exhibit P8TRUE COPY OF MEMO OF APPEAL DATED 10.02.2022 FOR AY 2018-19FOR AY 2018-19 Exhibit P9TRUE COPY OF THE PETITION FOR STAY DT 07.02.2022 AY 2018-1907.02.2022 AY 2018-19 ExhibitP10TRUE COPY OF ASSESSMENT ORDER DATED 27.09.2022AND DEMAND NOTICE FOR AY 2020-21AND DEMAND NOTICE FOR AY 2020-21 Exhibit P11TRUE COPY OF MEMO OF APPEAL DATED 11.10.2022 FOR AY 2020-21FOR AY 2020-21 Exhibit P12TRUE COPY OF THE PETITION FOR STAY DATED 7.10.2022 FOR AY 2020-217.10.2022 FOR AY 2020-21