Kerala High Court
Muppathadam Service Co-Operative Bank ... vs The Income Tax Officer on 24 September, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946
WP(C) NO. 32708 OF 2024
PETITIONER:
MUPPATHADAM SERVICE CO-OPERATIVE BANK LTD.,
E-216, MUPPATHADAM P.O, ALUVA, COCHIN-KERALA,
REPRESENTED BY ITS SECRETARY SABU PANDANCHERY HARIDAS,
PIN - 683110.
BY ADVS.
V.P.NARAYANAN
M.M.MONAYE
M.PAUL VARGHESE
RESPONDENTS:
1 THE INCOME TAX OFFICER,
WARD (2), 2ND FLOOR, KAP COMPLEX, PERIYAR NAGAR, ALUVA,
ERNAKULAM, PIN - 683101.
2 THE COMMISSIONER OF INCOME TAX (APPEALS)-II,
POORNIMA BUILDING, PANAMPILLY NAGAR, COCHIN,
PIN - 682036.
3 THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPELLATE CENTER (NFAC),
NEW DELHI, PIN - 110001.
4 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
(KERALA), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
KOCHI, PIN - 682018.
SRI. JOSE JOSEPH (SR SC),
SRI. CYRIAC TOM (SC)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 32708 OF 2024
2
2024:KER:70977
JUDGMENT
The petitioner suffered Ext.P1 order of assessment under
the provisions of the Income Tax Act, 1961 for the assessment year
2013-14. The petitioner filed an appeal against Ext.P1 order. Though
admittedly, the appeal was filed physically and not before the
National Faceless Appeal Centre, it appears from Ext.P2
communication that the appeal has been migrated to the National
Faceless Appeal scheme. The only relief sought for by the petitioner
is that the proceedings for recovery in terms of Ext.P1 may be kept in
abeyance till the appeal is disposed of.
2. The learned Standing Counsel for the Income Tax
Department would submit that in view of orders passed in similar
matters, this writ petition may be disposed of directing the Appellate
Authority to consider and pass orders on the appeal filed against
Ext.P1 order, in accordance with the law and after affording an
opportunity of hearing to the petitioner.
Having regard to the above submission, this writ petition
will stand disposed of directing that the appeal filed by the petitioner
against Ext.P1 order of assessment shall be heard and disposed of by
the competent Appellate Authority, after affording an opportunity of
hearing to the petitioner, within a period of four months from the
WP(C) NO. 32708 OF 2024
2024:KER:70977
date of receipt of a certified copy of this judgment. Till such time as
the appeal is disposed of, any recovery proceedings pursuant to
Ext.P1 order of assessment shall be kept in abeyance.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 32708 OF 2024
2024:KER:70977
APPENDIX OF WP(C) 32708/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER
DATED 26.03.2016ALONG WITH THE DEMAND
NOTICE ISSUED IN CASE OF THE PETITIONER
FOR AY 2013-14 PASSED BY THE 1ST
RESPONDENT UNDER SECTION 143(3) OF THE
ACT
Exhibit P2 THE TRUE COPY OF THE HEARING NOTICE
ISSUED BY THE 3RD RESPONDENT UNDER
SECTION 250 OF THE ACT DATED 09/01/2021
Exhibit P3 THE TRUE COPY OF THE LETTER DATED
09.02.2023 RECEIVED FROM THE 1ST
RESPONDENT
Exhibit P4 A TRUE COPY OF THE REPLY SUBMITTED BY
THE PETITIONER ON 20.02.2023 TO THE EXT
P2 NOTICE OF HEARING, ALONG WITH A COPY
OF THE ACKNOWLEDGMENT
Exhibit P5 A TRUE COPY OF THE GRIEVANCE SUBMITTED
BY THE PETITIONER ON 09.09.2024 IN THE
E-FILING PORTAL
Exhibit P6 A TRUE COPY OF THE HEARING NOTICE UNDER
SECTION 250 OF THE ACT, DATED 10.09.2024
Exhibit P7 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF
THE REPLY FILED BY THE PETITIONER ON
11.09.2024 AGAINST EXT.P6 HEARING NOTICE
Exhibit P8 THE TRUE COPY OF THE RECOVERY NOTICE
ISSUED BY THE 1ST RESPONDENT DATED
23.07.2024
Exhibit P9 THE TRUE COPY OF THE JUDGMENT IN THE
CASE OF MUPPATHADAM SERVICE CO-OPERATIVE
BANK VS ASSESSMENT UNIT IN W.P (C ) NO.
27396 OF 2024 DATED 01.08.2024
