The Thachampara Service ... vs The ...
2021 Latest Caselaw 12109 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE T.R.RAVI

    TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943

                       WP(C).No.9995 OF 2021(Y)


PETITIONER:

               THE THACHAMPARA SERVICE CO-OPERATIVE BANK LTD.
               NO.3150,
               MAIN ROAD, THACHAMPARA, PALAKKAD - 678593,
               REPRESENTED BY ITS SECRETARY, JAYAKUMAR.M,

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SMT.K.KRISHNA

RESPONDENTS:

      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.

               BY ADV. SMT.JASMINE M.M, GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION           ON
20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.9995 OF 2021(Y)

                                    2

                           JUDGMENT

Admit. Standing Counsel for the

Income Tax Department takes notice for the

respondents.

2. The petitioner, a Service

Co-operative Bank, is an assessee under the

Income Tax Act,1961. By Ext.P1, the

assessment of the petitioner for the year

2018-19, was completed by the 1st respondent

and a demand for a sum of Rs.5,49,397/- has

been raised. The Government has introduced

Faceless Appeal Scheme, 2020 and the

notification relating to the same has been

produced as Exts.P2 and P2(a) along with the

writ petition. The petitioner has hence

challenged Ext.P1 before the 2nd respondent

by filing Ext.P3 appeal under the Faceless

Appeal Scheme, along with an application for WP(C).No.9995 OF 2021(Y)

stay, which is produced as Exhibit P3(a). The

claim of the petitioner is that they are

entitled to deduction under Section 80P(2)(a)

(i) of the Income Tax Act.

3. The prayer in the writ petition is to

direct the 2nd respondent to dispose of

Ext.P3 appeal and Ext.P3(a) stay petition

expeditiously, keeping the recovery

proceedings in abeyance. The petitioner

relies on Ext.P4 judgment of this Court,

issued in similar circumstances.

In the nature of the prayer made in

the writ petition, the writ petition is

disposed of directing the 2nd respondent to

hear and dispose of Ext.P3(a) stay petition

filed in Ext.P3 appeal immediately, at any

rate, within a period of three months from

the date of receipt of a certified copy of WP(C).No.9995 OF 2021(Y)

this judgment. Proceedings initiated for

recovery of the amounts due as per Ext.P1

assessment, will be kept in abeyance till the

disposal of Ext.P3(a) stay petition.

Sd/-

T.R.RAVI, JUDGE.

ww WP(C).No.9995 OF 2021(Y)

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19.

EXHIBIT P2 COPY OF THE S.O NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P2(A) COPY OF THE S.O NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI.

EXHIBIT P4 COPY OF JUDGMENT IN W.P.(C) NO.5849/2021 OF THIS HON'BLE COURT.