Wp(C)/5205/2020 Of Naruvamoodu Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5205 OF 2020(A) PETITIONER: NARUVAMOODU SERVICE CO-OPERATIVE BANK LTD NO.160REPRESENTED BY ITS SECRETARY, NARUVAMOODU P O, THIRUVANANTHAPURAM DISTRICT-695 020. BY ADVS.SRI.ARJUN RAGHAVANSRI.ADITHYA RAJEEV RESPONDENTS: 1THE INCOME TAX OFFICERINCOME TAX, AAYAKAR BHAVAN, KAWDIAR P O, THIRUVANANTHAPURAM, PIN-695003, WARD -2(2), OFFICE OF THE ADDITIONAL COMMISSIONER OF 2THE COMMISSIONER OF INCOME TAX(APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAMPIN-695003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 24[th] day of February 2020 The petitioner, a Co-operative Bank, filed an appeal under theIncome Tax Act along with a delay condonation petition. There shall be a direction to the appellate authority to dispose thedelay condonation petition within a period of one month. If the delay iscondoned, the appeal shall be disposed within a further period of onemonth, after notice to the petitioner. Till then, recovery proceedingsshall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER FOR THEYEAR 2011-2012 DATED 29.12.2017.YEAR 2011-2012 DATED 29.12.2017. EXHIBIT P2A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 29.12.2017.SECTION 156 OF THE INCOME TAX ACT DATED 29.12.2017. EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL DATED 28.12.2017., ALONG WITH STATEMENT OF FACTS AND GROUNDS OF APPEAL, FILED BEFORE THE 2NDRESPONDENT.28.12.2017., ALONG WITH STATEMENT OF FACTS AND GROUNDS OF APPEAL, FILED BEFORE THE 2NDRESPONDENT. EXHIBIT P4A TRUE COPY OF THE ORDER DATED 29.11.2019 IN ITA NO. 185/TVM/CIT(A)/TVM/2017-18 ISSUED BY THE 2ND RESPONDENT.IN ITA NO. 185/TVM/CIT(A)/TVM/2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5A TRUE COPY OF THE ONLINE APPEAL DATED 21.02.2020 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE THE 2ND RESPONDENT.21.02.2020 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P6A TRUE COPY OF THE STAY PETITION FILED IN EXT P5 APPEAL, BEFORE THE 2ND RESPONDENT.EXT P5 APPEAL, BEFORE THE 2ND RESPONDENT. EXHIBIT P7A TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 22.02.2020.PETITION FILED BEFORE THE 2ND RESPONDENT DATED 22.02.2020. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp