The Paravur Service Co-Operative Bank ... vs The Income Tax Officer

Kerala High Court

The Paravur Service Co-Operative Bank ... vs The Income Tax Officer on 23 May, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
            THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
        THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946
                        WP(C) NO. 17762 OF 2024
PETITIONER/S:

            THE PARAVUR SERVICE CO-OPERATIVE BANK LTD. NO.1801
            REPRESENTED BY ITS SECRETARY, PARAVUR P.O, KOLLAM
            DISTRICT., PIN - 691301
            BY ADVS.
            ARJUN RAGHAVAN
            T.R.HARIKUMAR
            POOJA PANKAJ


RESPONDENT/S:

    1       THE INCOME TAX OFFICER
            WARD-2, OFFICE OF THE INCOME TAX OFFICER, AAYAKAR
            BHAVAN, KARBALA JUNCTION, KOLLAM., PIN - 691350
    2       THE COMMISSIONER OF INCOME TAX (APPEALS)
            NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI.,
            PIN - 110001
    3       THE REGISTRAR, INCOME TAX APPELLATE TRIBUNAL
            COCHIN BENCH, KENDRIYA BHAVAN, BLOCK NO.C1 & C2, 1ST
            FLOOR, KAKKANAD, COCHIN., PIN - 682030
            BY ADVS.
            CHRISTOPHER ABRAHAM
            P.R.AJITH KUMAR(K/000708/1998)
            ADV. P.G. JAYASHANKAR PGJ
            KEERTHIVAS GIRI


OTHER PRESENT:

            SRI. G. KEERTHIVAS- SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 17762 OF 2024
                                     2

                        JUDGMENT

Dated this the 23rd day of May, 2024 The present writ petition has been filed under Article 226/227 of the Constitution of India, seeking for the following prayers:-

i) to issue a writ of mandamus or any other writ, order or direction, directing the 3rd respondent to consider and pass orders in Ext-P5 delay condonation petition, after affording an opportunity of hearing to the petitioner, within a time span fixed by this Hon'ble Court ;

ii) to issue a writ of mandamus or any other writ, order or direction, directing the 3rd respondent to consider and pass orders in Ext-P3 appeal, or in the alternate in Ext-P4 stay petition, after affording an opportunity of hearing to the petitioner, within a time span fixed by this Hon'ble Court ;

iii)to issue a writ of mandamus or any other writ, order or direction, directing the 1st respondent not to proceed with recovery of the demand based on the assessment order for the year 2017-2018, till Ext.P4 stay petition disposed of by 3rd respondent Tribunal;

iv)to issue a writ of mandamus or any other writ, order or direction, directing the 1st respondent not to proceed with recovery of the demand based on the assessment order for the year 2017-2018, till Ext.P3 appeal disposed of by 3rd respondent Tribunal;

2.Learned counsel for the petitioner submitted that he would confine the submissions to the extent that no recovery should be effected from the petitioner in pursuance to the assessment order in Ext.P1, till the disposal of delay application and the stay petition, pending before the Income Tax Appellate Tribunal. The petitioner has filed an appeal before the Tribunal against the order WP(C) NO. 17762 OF 2024 3 passed by the second respondent with the delay of 700 days. The litigant who has not been vigilant about his statutory rights cannot seek equitable jurisdiction of this court under Article 226 of the Constitution of India for deferring the amount recoverable in pursuance to the assessment order, particularly, where he has filed the appeal with the delay of 700 days. Hence, I find no ground to interfere with the on going recovery proceedings and therefore, the writ petition lacks any valid substance, which is hereby dismissed.

Sd/-

DINESH KUMAR SINGH JUDGE SJ WP(C) NO. 17762 OF 2024 4 APPENDIX OF WP(C) 17762/2024 PETITIONER EXHIBITS EXHIBIT-P1 A TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH THE DEMAND NOTICE FOR THE ASSESSMENT YEAR 2017-2018 DATED 29-11- 2019 EXHIBIT-P2 A TRUE COPY OF THE ORDER DATED 25-08- 2021 ISSUED BY THE FIRST APPELLATE AUTHORITY EXHIBIT-P3 A TRUE COPY OF THE APPEAL MEMORANDUM DATED 02-11-2023, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL EXHIBIT-P4 A TRUE COPY OF THE STAY PETITION ALONG WITH AFFIDAVIT FILED IN EXT-P3 APPEAL, DATED 02-11-2023 EXHIBIT-P5 A TRUE COPY OF THE AFFIDAVIT AND PETITION FOR CONDONATION OF DELAY DATED 02-11-2023 EXHIBIT-P6 A TRUE COPY OF AFFIDAVIT DATED 01-11- 2023 FILED BY THE TAX PRACTITIONER EXHIBIT-P7 A TRUE COPY OF THE JUDGMENT DATED 15-03- 2024 IN WP(C) NO.10742 OF 2024 OF THIS HON'BLE COURT EXHIBIT-P8 A TRUE COPY OF THE JUDGMENT DATED 15-11- 2023 IN W.A NO.1972 OF 2023 OF THIS HON'BLE COURT