Pampady Service Co-Operative ... vs The National Faceless Appeal ...
2021 Latest Caselaw 20757 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943
                       WP(C) NO. 21136 OF 2021
PETITIONER:

          PAMPADY SERVICE CO-OPERATIVE BANK LTD.NO K. 831
          PAMPADY P.O, KOTTAYAM DISTRICT, PIN 686 521
          REPRESENTED BY ITS SECRETARY

          BY ADV O.D.SIVADAS



RESPONDENTS:

    1     THE NATIONAL FACELESS APPEAL CENTRE
          NEW DELHI, 110 001, REPRESENTED BY THE PRINCIPAL CHIEF
          COMMISSIONER.

    2     THE COMMISSIONER OF INCOME TAX(APPEALS)
          AYAKAR BHAVAN, KOTTAYAM PIN 686 001

    3     THE INCOME TAX OFFICER
          WARD 3, OFFICE OF THE INCOME TAX OFFICER, KOTTAYAM PIN
          686 001




          SRI.JOSE JOSEPH-SC




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.21136 of 2021
                                 2

               BECHU KURIAN THOMAS, J.
                ----------------------------------------
                    W.P.(C)No.21136 of 2021
                ----------------------------------------
             Dated this the 5th day of October, 2021


                          JUDGMENT

Petitioner is an assessee under the Income Tax Act.

For the assessment year 2018-2019 the assessment was

completed by the 3rd respondent disallowing the claim of

benefits under Section 80P of the Act. Challenging the order

of assessment, petitioner has preferred an appeal as Ext.P3

before the first respondent. It is submitted that the said

appeal is pending consideration and that in the meantime

petitioner is apprehending coercive steps being taken.

2. It is the contention of the petitioner that in similar

cases were the claim for deduction under Section 80P of the

Act has been claimed, this Court has been consistently

directing the appeal itself to be disposed of, taking into

reckoning the decision rendered by the Supreme Court in

Mavilayi Service Co-operative Bank and Others v.

Commissioner of Income Tax, Calicut and Others W.P.(C)No.21136 of 2021

[2021 (1) KLT 485], petitioner seeks similar directions.

3. It is true that in similar cases, this Court has

directed the appeal to be disposed of in a time bound

manner. Petitioner also stands in the same footing and

there is no reason why a departure should be made from

the other cases.

4. Accordingly, there will be a direction to the 2 nd

respondent to consider and pass appropriate orders on

Ext.P3 appeal filed by the petitioner, as expeditiously as

possible. Pending such consideration, all coercive

proceedings pursuant to Ext.P1 assessment order shall be

kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/05.10.2021 W.P.(C)No.21136 of 2021

APPENDIX OF WP(C) 21136/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18-12-2019 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2017-18

Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 DATED 17-01-2020

Exhibit P3 TRUE COPY OF THE JUDGMENT DATED 06-09-

2021 IN WP(C) NO. 18004 OF 2021 RENDERED BY THIS HON'BLE COURT.