THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD. vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/8645/2023HC KeralaKLHC01019918202315 March 2023Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM4 pages
AI SummaryRemanded

What were the facts?

The petitioner, The Pattambi Service Co-operative Bank Ltd., has filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P1) for the assessment year 2021-22. The petitioner has also filed an appeal (Ext.P2), a delay condonation petition (Ext.P3), and a stay petition (Ext.P4) before the 2nd respondent, the National Faceless Appeal Centre, Delhi. The present writ petition seeks an expeditious disposal of these pending applications before the 2nd respondent. The assessment order was passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi.

What did the High Court hold?

The High Court of Kerala, after hearing both sides, disposed of the writ petition with specific directions. The 2nd respondent (National Faceless Appeal Centre, Delhi) is directed to consider the petitioner's application for condonation of delay (Ext.P3) in accordance with law. Following the decision on the delay condonation petition, the 2nd respondent shall consider the stay petition (Ext.P4) within an outer limit of two months from the date of the order. Furthermore, until orders are passed on the delay condonation and stay petitions as directed, further proceedings pursuant to the assessment order (Ext.P1) shall be kept in abeyance. The court did not decide on the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of expeditious disposal of the pending applications.

What were the issues?

1. Whether the 2nd respondent (National Faceless Appeal Centre, Delhi) should be directed to expeditiously consider the petitioner's application for condonation of delay (Ext.P3) in filing the appeal, and subsequently, the stay petition (Ext.P4)? (Question of procedure and administrative direction). Assessee's Contention: The petitioner seeks an order for the expeditious disposal of their pending appeal, delay condonation petition, and stay petition before the 2nd respondent. No specific authorities or precedents were cited by the petitioner in the provided text. Revenue's Contention: The learned Standing Counsel for the Income Tax Department was heard. No specific arguments or contentions from the revenue's side were recorded in the judgment regarding the merits of the case or the delay condonation/stay petitions.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNE AY, THE 15TH DAY OF MARCH 2023 / 24TH PHALGUNA, 1944 WP(C) NO. 8645 OF 2023 PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD. NO. P 585, RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD , REPRESENTED BY ITS SECRETARY, PARAMESWARAN M, PIN - 679303 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS, PIN - 110001 3 INCOME TAX OFFICER WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 OTHER PRESENT: SC-SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

: 2 : VIJU ABRAHAM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of March, 202

The order continues below.

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