Wp(C)/5588/2023 Of Andoorkonam Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 20 DAY OF FEBRUARY 2023 / 1ST PHALGUNA, 1944 WP(C) NO. 5588 OF 2023 PETITIONER: ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD. NO.3127, REPRESENTED BY ITS SECRETARY, KEEZHAVOOR P.O, THIRUVANANTHAPURAM DISTRICT., PIN - 695584 BY ADVS.ARJUN RAGHAVANT.R.HARIKUMAR RESPONDENTS: 1THE INCOME TAX OFFICERNATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI., NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI., PIN - 110001 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM., PIN - 695003AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM., PIN - 695003 3THE TREASURY OFFICERSUB-TREASURY, KAZHAKOOTTAM, THIRUVANANTHAPURAM., PIN - SUB-TREASURY, KAZHAKOOTTAM, THIRUVANANTHAPURAM., PIN - 695582 4THE KERALA STATE CO-OPERATIVE BANKREPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B NO.6515, CO-BANK TOWERS, PALAYAM, THIRUVANATHAPURAM., PIN - 695033REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B NO.6515, CO-BANK TOWERS, PALAYAM, THIRUVANATHAPURAM., PIN - 695033 SRI.CHRISTOPHER ABRAHAM,SC SRI. THOMAS ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 5588 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.5588 of 2023--------------------------------------------Dated this the 20[th] day of February, 2023 JUDGMENT Admit. Standing Counsel takes notice for respondents 1, 2 and4. The Government Pleader takes notice for the 3[rd] respondent. 2.The petitioner has approached this Court praying for adirection to the 1[st] respondent not to proceed with recovery of thedemand based on Ext.P2 penalty order for the year 2017-2018, tillthe disposal of Ext.P4 stay petition and Ext.P5 delay condonationapplication, by the 2[nd] respondent. The Standing Counsel forrespondents 1 and 2 submits that the appeal has to be preferredbefore the Faceless Appeal Centre, New Delhi and Ext.P4 stay petitionand Ext.P5 delay condonation application cannot be considered by the2[nd] respondent. In view of the above submission, this writ petition is disposed ofdirecting the petitioner to prefer an appeal along with stay petitionand delay condonation petition before the Faceless Appeal Centre.The petitioner shall approach the Local Assessment Authority, whoshall provide the petitioner with a link for uploading the appeal withinone week from today. If the appeal is filed within two weeks of WP(C) NO. 5588 OF 2023 3 receiving the link, the same shall be considered and the stay petitionand delay condonation petition shall be ordered at the earliest, atany rate, within two months from the date of receipt of the appeal.The steps for recovery shall be kept in abeyance till the considerationof the delay condonation petition and stay petition by the FacelessAppeal Centre. Sd/- T.R.RAVIJUDGE WP(C) NO. 5588 OF 2023 4 APPENDIX OF WP(C) 5588/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE JUDGMENT DATED 17-02-2020 IN WP(C) NO.4433 OF 2020 OF THIS HON'BLE COURT17-02-2020 IN WP(C) NO.4433 OF 2020 OF THIS HON'BLE COURT Exhibit-P2A TRUE COPY OF THE PENALTY ORDER UNDER SECTION 271B ALONG WITH DEMAND NOTICE DATED 13-12-2021 ISSUED BY THE 1ST RESPONDENTSECTION 271B ALONG WITH DEMAND NOTICE DATED 13-12-2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P3A TRUE COPY OF THE APPEAL FILED IN FORM NO.35 DATED 24-01-2023 BEFORE THE 2ND RESPONDENTNO.35 DATED 24-01-2023 BEFORE THE 2ND RESPONDENT Exhibit-P4A TRUE COPY OF THE STAY PETITION FILED INEXT-P3 APPEAL, DATED 11-02-2023 ALONG WITH ACKNOWLEDGEMENTEXT-P3 APPEAL, DATED 11-02-2023 ALONG WITH ACKNOWLEDGEMENT Exhibit-P5A TRUE COPY OF DELAY CONDONATION PETITIONDATED NIL FILED IN EXHIBIT-P3 APPEAL ALONG WITH ACKNOWLEDGMENTDATED NIL FILED IN EXHIBIT-P3 APPEAL ALONG WITH ACKNOWLEDGMENT Exhibit-P2A TRUE COPY OF THE PENALTY ORDER UNDER SECTION 271B ALONG WITH DEMAND NOTICE DATED 13-12-2021 ISSUED BY THE 1ST RESPONDENTSECTION 271B ALONG WITH DEMAND NOTICE DATED 13-12-2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P3A TRUE COPY OF THE APPEAL FILED IN FORM NO.35 DATED 24-01-2023 BEFORE THE 2ND RESPONDENTNO.35 DATED 24-01-2023 BEFORE THE 2ND RESPONDENT Exhibit-P4A TRUE COPY OF THE STAY PETITION FILED INEXT-P3 APPEAL, DATED 11-02-2023 ALONG WITH ACKNOWLEDGEMENTEXT-P3 APPEAL, DATED 11-02-2023 ALONG WITH ACKNOWLEDGEMENT Exhibit-P5A TRUE COPY OF DELAY CONDONATION PETITIONDATED NIL FILED IN EXHIBIT-P3 APPEAL ALONG WITH ACKNOWLEDGMENTDATED NIL FILED IN EXHIBIT-P3 APPEAL ALONG WITH ACKNOWLEDGMENT Exhibit-P6A TRUE COPY JUDGMENT DATED 08-07-2019 IN WP(C) NO.18484 OF 2019 OF THIS HON'BLE COURTWP(C) NO.18484 OF 2019 OF THIS HON'BLE COURT Exhibit-P7A TRUE COPY OF JUDGMENT DATED 24-02-2020 IN WP(C) NO.5205 OF 2020 OF THIS HON'BLE COURTIN WP(C) NO.5205 OF 2020 OF THIS HON'BLE COURT