Kerala High Court
The Mankara Service Co-Operative ... vs The Additional /Joint/ Deputy / ... on 8 April, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
THURSDAY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943
WP(C).No.8947 OF 2021(P)
PETITIONER/S:
THE MANKARA SERVICE CO-OPERATIVE BANK LTD. NO. P.363
MANKARA P.O. PALAKKAD 678 613,
REPRESENTED BY ITS SECRETARY, BABU.P.,
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT/S:
1 THE ADDITIONAL /JOINT/ DEPUTY / ASST. COMMISSIONER OF
INCOME TAX / INCOME -TAX OFFICER
NATIONAL E-ASSESSMENT CENTRE, DELHI 110 001.
2 NATIONAL FACELESS APPEAL CENTRE,DELHI 110 001,
REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER.
SRI. JOSE JOSEPH, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8947 OF 2021 2
JUDGMENT
Dated this the 8th day of April 2021
Heard both sides.
2. Learned counsel appearing for the petitioner submits that
the petitioner is an assessee under the Income Tax Act. The
petitioner had claimed benefit under Section 80P of the Income Tax
Act for the assessment year 2018-19. However, the 1 st respondent
has denied those benefits and the assessment order at Ext.P1 for the
year 2018-19 came to be passed. The petitioner therefore
challenged the said assessment order by filing an appeal at Ext.P3
accompanied by the stay petition at Ext.P3(a), which are pending
before the 2nd respondent.
3. Learned counsel appearing for the petitioner further
submits that despite pendency of the appeal (Ext.P3) and state
petition [Ext.P3(a)] before the 2nd respondent, the 1st respondent is
insisting for recovery of the amount in arrears as per the assessment
order at Ext.P1. Learned counsel appearing for the petitioner
therefore submits that recovery in pursuant to the assessment order
at Ext.P1 be stayed till disposal of the appeal and the 2 nd respondent
be directed to dispose of the appeal with the stay petition.
4. Learned Standing Counsel appearing for the respondents
submits that the 2nd respondent can be directed to dispose of the
stay petition at Ext.P3(a) in a time bound manner instead of staying
recovery in pursuant to the assessment order at Ext.P1 till disposal
of the appeal.
5. In view of the submissions advanced by both parties and
in the light of facts of the instant case, the writ petition is disposed
of with the following prayers:-
The 2nd respondent is directed to consider and decide the stay
petition at Ext.P3(a) filed in the statutory appeal (Ext.P3) by the
petitioner, after following the due process of law within a period of
two months from the date of communication of this judgment. The
petitioner to cooperate with the 2 nd respondent in disposal of the
stay petition expeditiously. Till disposal of the stay petition at
Ext.P3(a), proceedings for recovery initiated in pursuant to the
Ext.P1 assessment order shall be kept in abeyance. The learned
Standing Counsel appearing for the respondents shall inform the
respondents about this judgment for necessary compliance.
SD/-
A.M.BADAR
ajt JUDGE
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2018-19 DTD.
22.03.2021.
EXHIBIT P2 COPY OF THE S.O.NO. 3296/(E) ISSUED BY THE
MINISTRY OF FINANCE NEW DELHI DTD.
25.09.2020.
EXHIBIT P2 (a) COPY OF THE S.O. NO. 3297(E) ISSUED BY THE
MINISTRY OF FINANCE, NEW DELHI 25.09.2020.
EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DATED 29.03.2021.
EXHIBIT P3 (a) COPY OF STAY PETITION FIELD BY THE
PETITIONER BEFORE THE
ADDITIONAL/JOINT/ASSISTANT COMMISSIONER OF
INCOME TAX, COMMISSIONER OF INCOME TAX
(APPEALS), NATIONAL FACELESS ASSESSMENT
CENTRE, DELHI DTD. 29.3.2021.
