Kerala High Court
Vilappil Service Co-Operative ... vs The Joint Commissioner Of Income ... on 24 September, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943
WP(C) NO. 20066 OF 2021
PETITIONER:
VILAPPIL SERVICE CO-OPERATIVE BANK LTD.
NO.2522, HEAD OFFICE, PEYAD, THIRUVANANTHAPURAM, REP.
BY ITS SECRETARY, S. RICHARDSON, S/O.S.STEPHENSON, AGED
56 YEARS, RESIDING AT TRIPTHI, MALAYAM P.O.,
THIRUVANANTHAPURAM DISTRICT.
BY ADVS.
BABU S. NAIR
SMITHA BABU
RESPONDENTS:
1 THE JOINT COMMISSIONER OF INCOME TAX/ INCOME TAX
OFFICER
NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO.356,
C.R.BUILDING, IP ESTATE, NEW DELHI 110 002
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), ROOM
NO.356, C.R.BUILDING, IP ESTATE, NEW DELHI 110 002
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20066 OF 2021
2
BECHU KURIAN THOMAS, J
................................................
W.P.(C) No.20066 of 2021
...........................................
Dated this the 24TH day of September, 2021
JUDGMENT
Petitioner is a primary Agricultural
Co-operative Credit Society. He faces an order
of penalty under Section 271B of the Income
Tax Act as per Ext.P1. Petitioner has
preferred a statutory appeal as Ext.P3 which
was uploaded in the portal of Income Tax
Department. However, it is submitted that,
petitioner has not been able to upload the
stay petition which was filed on 12/9/2021,
due to the glitches in the electronic portal
of the Income Tax Department in spite of
several attempts. Petitioner apprehends that
his appeal will become infructuous, if the
notice of demand is carried out.
WP(C) NO. 20066 OF 2021
2. The learned Standing Counsel
Adv.Christopher Abraham submitted that the
glitches in the electronic portal of the
Income Tax Department has already been
rectified and petitioner can attempt to upload
the stay petition, which it has already filed
in physical format as evident from Ext.P7.
3. Having regard to the submissions made
as above, I direct the petitioner to make an
attempt to upload the stay petition Ext.P5,
once again on or before 30/9/2021. If
petitioner is able to be upload the stay
petition as directed above, within the time
stipulated, the Appellate Authority shall
considered the stay petition within a period
of 2 months from the date of receipt of a copy
of this judgment.
4. If by any chance petitioner is unable
to upload the stay petition by 30/9/2021, and
the same is intimated to the appellate
authority along with a copy of this judgment,
WP(C) NO. 20066 OF 2021
the Appellate Authority will take up stay
petition filed in physical format as Ext.P7
and consider the same as directed above within
the time limit specified above. All coercive
proceedings pursuant to Ext.P2 notice of
demand shall be kept pending till such
consideration.
The writ petition is disposed of as
above.
Sd/-
BECHU KURIAN THOMAS
JUDGE
AJM
WP(C) NO. 20066 OF 2021
APPENDIX OF WP(C) 20066/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER PASSED BY THE
1ST RESPONDENT UNDER SECTION 271B OF
THE INCOME TAX ACT DATED 9.8.2021.
Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND
ISSUED UNDER SECTION 156 OF THE
INCOME TAX, TO THE PETITIONER BY THE
FIRST RESPONDENT DATED, 9.8.2021.
Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY
THE PETITIONER BEFORE THE 2ND
RESPONDENT DT, 30.8.2021.
Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT ON
RECEIPT OF EXHIBIT P3 APPEAL.
Exhibit P5 TRUE COPY OF THE APPLICATION FOR
STAY PREPARED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DT,
12.9.21.
Exhibit P6 TRUE COPY OF THE POSTAL RECEIPT
SHOWING THE DISPATCH OF EXHIBIT P5
DATED, 14.9.2021.
Exhibit P7 TRUE COPY OF THE TRACK CONSIGNMENT
OF THE POSTAL DEPARTMENT.
RESPONDENT'S EXHIBITS: NIL
AJM //TRUE COPY// PA TO JUDGE
