Kerala High Court
Thondernadu Service ... vs Income Tax Officer on 3 January, 2022
WP(C) NO. 30703 OF 2021
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
WP(C) NO. 30703 OF 2021
PETITIONER/S:
THONDERNADU SERVICE CO-OPERATIVE SOCIETY LTD
MAKKIYAD P. O., WAYANAD DISTRICT - 670731, REPRESENTED BY
ITS SECRETARY.
BY ADVS.
P.R.VENKATESH
G.KEERTHIVAS
RESPONDENT/S:
1 INCOME TAX OFFICER
AYAKAR BHAVAN, KALPETTA - 673122.
2 JOINT COMMISSIONER OF INCOME TAX
OFFICE OF THE INCOME TAX DEPARTMENT, RANGE - II, KOZHIKODE
- 673001.
3 THE COMMISSIONER OF INCOME TAX (APPEALS)
AYAKAR BHAVAN, KOZHIKODE DISTRICT - 673 001.
OTHER PRESENT:
SC, INCOME TAX DEPARTMENT- CHRISTOPHER ABRAHAM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30703 OF 2021
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BECHU KURIAN THOMAS, J.
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W.P.(C)No.30703 of 2021
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Dated this the 3rd day of January, 2022
JUDGMENT
Petitioner is a Primary Agricultural Credit Society. By virtue of
Exts.P1 and P2, petitioner was imposed with penalty under Sections 271 D
and 271 E respectively for the assessment year 2015-16. Challenging the
said penalty orders, appeals have been preferred before the 3 rd respondent
as early as in 2018. The grievance of the petitioner is that in spite of the
lapse of 2 years, the 3rd respondent has not disposed of the appeals and in
the meantime, proceedings are initiated to recover the amounts imposed
under Ext.P1 and Ext.P2.
2. Sri.Christopher Abraham, the learned Standing Counsel for the
respondents submitted that after the coming into force of Faceless
Assessment Scheme, the appeals are required to be heard by the Faceless
Appellate Authority and the 3rd respondent will have to transfer the
memorandum of appeals to the said appellate assessment centre.
3. Having regard to the circumstances of the case, and having
regard to the submissions made by the learned learned Counsel for the
WP(C) NO. 30703 OF 2021
petitioner as well as the learned Counsel for the respondents, I deem it fit
to dispose of this writ petition by directing the competent appellate
authority to consider and pass appropriate orders on the appeals, filed as
Exts.P3 and P4, as expeditiously as possible, at any rate, within a period of
six months from the date of receipt of a copy of this judgment, In view of
similar orders passed by this Court, copy of which is produced as Ext.P8,
there will be a direction to the respondents not to pursue recovery
proceedings against the petitioner, till such disposal.
The writ petition is disposed of accordingly.
sd/
BECHU KURIAN THOMAS
JUDGE
jm/
WP(C) NO. 30703 OF 2021
APPENDIX OF WP(C) 30703/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 26.07.2018 ISSUED
BY THE 1ST RESPONDENT UNDER SECTION 27ID READ
WITH SECTION 269SS OF THE INCOME TAX ACT
AGAINST THE PETITIONER.
Exhibit P2 TRUE COPY OF THE ORDER DATED 26.07.2018 ISSUED
BY THE 1ST RESPONDENT UNDER SECTION 27IE READ
WITH SECTION 269SS OF THE INCOME TAX ACT
AGAINST THE PETITIONER.
Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE
PETITIONER AGAINST EXHIBIT P1 DATED 25.01.2018
BEFORE THE 3RD RESPONDENT.
Exhibit P4 TRUE COPY OF THE APPEAL PREFERRED AGAINST EXT.
P2 ORDER DATED 27.08.2018 BEFORE THE 3RD
RESPONDENT.
Exhibit P5 TRUE COPY OF THE LETTER DATED 14.12.2021 ISSUED
BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P6 TRUE COPY OF THE NOTICE OF DEMAND FOR
RS.95658088/- DATED 26.07.2018.
Exhibit P7 TRUE COPY OF THE NOTICE OF DEMAND FOR
RS.106442687/- DATED 26.07.2018.
Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 11.10.2019 IN
WP(C) 12007/2019 OF THIS HON'BLE COURT.
