The Tattamangalam Service ... vs The Additional /Joint /Deputy ...
2021 Latest Caselaw 21189 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
    WEDNESDAY, THE 20TH DAY OF OCTOBER 2021 / 28TH ASWINA, 1943
                       WP(C) NO. 14954 OF 2021
PETITIONER:

          THE TATTAMANGALAM SERVICE CO-OPERATIVE BANK LTD.,
          NO.P502, TATTAMANGALAM, PALAKKAD - 678 012,
          REPRESENTED BY ITS SECRETARY, K.JYOTHI.

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON



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.

    3     THE COMMISSIONER OF INCOME TAX (APPEALS),
          AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR,
          THRISSUR-680 001.

          BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX

          SRI.NAVANEETH N.NATH, SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 14954 OF 2021
                                   -2-

                               JUDGMENT

The petitioner, which is a Co-operative Bank

operating under the provisions of the Kerala Co-

operative Societies Act, 1969, has approached this

Court, impugning Ext.P1 proceedings initiated

against them, asserting that they have already

preferred Ext.P3 statutory appeal and Ext.P4 stay

application against the same before the competent

Authority.

2. The petitioner, therefore, prays that

Ext.P3 appeal be directed to be taken up and

disposed of by the said appellate Authority,

within a time frame to be fixed by this Court and

that all further action pursuant to Ext.P1

Assessment Order be ordered to be deferred until

such time.

3. The afore submissions of Smt.K.Krishna -

learned counsel for the petitioner, were answered WP(C) NO. 14954 OF 2021

by Sri.Navneeth N. Nath - learned Standing Counsel

for the respondents, saying that, since Ext.P3

appeal will have to be decided under the Faceless

Scheme, this Court may allow the competent

Authority to deal with it in terms of law.

4. Sri.Navneeth N.Nath also affirmed that

Ext.P3 appeal can itself be decided by the

competent Authority without any avoidable delay.

He thus prayed that this writ petition be ordered

on such terms.

5. When I evaluate the afore submissions,

there can be no doubt that Ext.P3 is a statutory

appeal and that it will certainly require to be

decided by the competent Authority, before any

further action based on Ext.P1 Assessment Order

can be taken forward. This is more so because the

issue involves interpretation of Section 80P of

the Income Tax Act, 1961, which has already been

dealt with by various judgments of this Court and WP(C) NO. 14954 OF 2021

that of Hon'ble Supreme Court.

Resultantly, I allow this writ petition, to

the limited extent of directing the competent

Authority to take up Ext.P3 appeal itself and

dispose of the same, after following due

procedure; thus culminating in an appropriate

order thereon, as expeditiously as is possible,

but not later than two months from the date of

receipt of a copy of this judgment.

Needless to say, until such time as Ext.P3

appeal is disposed of and the resultant order

communicated to the petitioner, all further action

pursuant to Ext.P1 Assessment Order will stand

deferred.

Sd/-

DEVAN RAMACHANDRAN JUDGE akv WP(C) NO. 14954 OF 2021

APPENDIX OF WP(C) 14954/2021

PETITIONER EXHIBITS

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

EXHIBIT P2 COPY OF WEB PAGE SCREEN SHOT EVIDENCING THE INABILITY TO FILE THE APPEAL.

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P5 COPY OF COVERING LETTER OF THE PETITIONER'S CHARTERED ACCOUNTANT FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P6 COPY OF JUDGMENT OF THIS HON'BLE COURT IN WP(C) NO.9007/2021.

RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY// P.A. TO JUDGE