Kadangode Panchayath ... vs The Commissioner Of Income ...
2023 Latest Caselaw 7346 Ker

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WP(C) No.20796 of 2023


                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                    THE HONOURABLE MR.JUSTICE C.S.DIAS
       TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945
                         WP(C) NO. 20796 OF 2023
PETITIONER/S:

              KADANGODE PANCHAYATH MULTIPURPOSE CO-OPERATIVE
              SOCIETY LTD
              NO.R1121, REPRESENTED BY ITS SECRETARY, KADANGODE,
              CHIRAMANAGAD P.O, THRISSUR DISTRICT, PIN - 680604

              BY ADVS.
              ARUN KUMAR.P
              THIYYANNOOR RAMAKRISHNAN
              AMBIKA RADHAKRISHNAN
              KAVYA SURESH


RESPONDENT/S:

      1       THE COMMISSIONER OF INCOME TAX(APPEALS)
              I.S PRESS ROAD, KOCHI, PIN - 682018

      2       INCOME TAX OFFICER
              WARD 1& TPS, GURUVAYOOR CITY PLAZA, INCOME TAX
              OFFICE, WEST NADA, GURUVAYOOR , THRISSUR DISTRICT,
              PIN - 680101

      3       COMMISSIONER OF INCOME TAX (APPEALS)
              NATIONAL FACELESS APPEAL CENTRE, 245-A, NORTH BLOCK,
              NEW DELHI - 110001. (ADDITIONAL THIRD RESPONDENT IS
              IMPLEADED AS PER ORDER DATED 27.6.2023 IN IA 1/2023)

              SRI.JOSE JOSEPH




       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) No.20796 of 2023


                             C.S DIAS,J.
                          ---------------------------
                     WP(C) No.20796 of 2023
                         -----------------------------
                 Dated this the 27th day of June, 2023 .

                            JUDGMENT

The writ petition is filed to direct the additional third

respondent to consider and dispose of Exts P2 and P3 appeals

along with Exts P5 and P6 stay petitions.

2. The petitioner's case is that, aggrieved by Ext P1

final order, the petitioner has preferred Exts P2 and P3 appeals

before the first respondent on 18.10.2022 and 7.2.2022,

respectively. The petitioner thereafter preferred Exts P5 and P6

stay petitions in the above appeals in view of Ext P4 notice

issued by the second respondent. The petitioner apprehends

that during the pendency of Exts P5 and P6, the respondents

may enforce Ext P1 final order through Ext P4 notice. Hence,

the writ petition.

WP(C) No.20796 of 2023

3. Heard; Sri.Arun Kumar, the learned counsel

appearing for the petitioner and Sri.Jose Joseph, the learned

counsel appearing for the respondents.

4. Sri.Jose Joseph, on instructions, submitted that even

though the appeals were preferred before the first respondent,

in view of the migration, the same have been transferred to the

third respondent. Hence, the appeals and stay petitions are now

pending consideration before the third respondent.

5. Having considered the pleadings and materials on

record and taking note of the fact that Exts P2 and P3 appeals

and Exts P5 and P6 stay petitions submitted by the petitioner is

pending consideration before the third respondent, I deem it

appropriate to order the writ petition as follows:

(i) The third respondent is directed to consider and dispose

of Exts P5 and P6 stay petitions, in accordance with law and

as expeditiously as possible, at any rate, within a period of

three months from the date of receipt of a certified copy of the

WP(C) No.20796 of 2023

judgment, after affording the petitioner an opportunity of being

heard.

(ii) If the third respondent proposes to pass a conditional

order of stay, he shall state reasons for the same.

(iii) Until such time orders are passed on Exts P5 and P6

stay petitions, all further proceedings pursuant to Exts P1 and

P4 shall stand deferred.

SD/-

sks/27.6.2023                           C.S.DIAS, JUDGE

WP(C) No.20796 of 2023


                         APPENDIX OF WP(C) 20796/2023

PETITIONER EXHIBITS

Exhibit P1                 TRUE COPY OF THE FINAL ORDER PASSED BY THE

2ND RESPONDENT U/S 143(3) OF THE ACT DATED 12-04-2021

Exhibit P2 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER U/S 246A OF THE INCOME TAX ACT CHALLENGING THE PENALTY IMPOSED BEFORE THE 1ST RESPONDENT WITH E-FILING ACKNOWLEDGEMENT NO. 730224880181022 DATED 18-10-2022

Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER U/S 246A OF THE INCOME TAX ACT CHALLENGING THE DISALLOWANCE OF DEDUCTION UNDER SECTION 80P, BEFORE THE 1ST RESPONDENT WITH E-FILING ACKNOWLEDGEMENT NO. 134698110070222 DATED 07.02.2022

Exhibit P4 TRUE COPY OF THE NOTICE DATED 19.06.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER SOCIETY

Exhibit P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT.P2 APPEAL,

Exhibit P6 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT.P3 APPEAL, BEARING ACKNOWLEDGEMENT NO. 273915801220623