THE THRIKKOVILVATTOM PANCHAYATH SERVICE CO-OPERATIVE BANK LTD vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/5505/2023HC KeralaKLHC01013111202317 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What were the facts?

The petitioner, The Thrikkovilvattom Panchayath Service Co-operative Bank Ltd., is aggrieved by orders of assessment. The petitioner had preferred an appeal before the Appellate Authority but was unable to upload a stay petition due to a non-functional link. This writ petition was filed before the High Court of Kerala seeking a remedy for this procedural impediment. The assessment years are not specified in the judgment. The authorities involved are the Income Tax Department, including the Central Board of Direct Taxes, the Assistant Director of Income Tax, and the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre.

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the respondents to provide the petitioner with a functional link for uploading their stay petition whenever they request it. The court further ordered that if the petitioner files the stay petition within two weeks from the date of the order, it shall be considered and disposed of within three months thereafter, after providing the petitioner with an opportunity to be heard. Crucially, the court directed that no coercive action shall be taken against the petitioner until the stay application is disposed of. The principle here is that procedural impediments should not bar an assessee from pursuing their statutory remedies, and courts can direct authorities to facilitate such remedies.

What were the issues?

1. Whether the petitioner is entitled to a direction for the respondents to provide a functional link for uploading a stay petition before the Appellate Authority, given their inability to do so due to technical issues? (Question of procedure and administrative fairness) The petitioner argued that they were prevented from filing their stay petition due to the unavailability of a link to upload it. They sought the court's intervention to enable them to pursue their appellate remedies. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF FEBRUARY 2023 / 28TH MAGHA, 1944 WP(C) NO. 5505 OF 2023 PETITIONER/S: THE THRIKKOVILVATTOM PANCHAYATH SERVICE CO- OPERATIVE BANK LTD Q NO.78, THRIKKOVILVATTOM, MUKHATHALA P.O KOLLAM, REPRESENTED BY ITS SECRETARY BEENA RANI B I, PIN - 691577 BY ADVS. K.P.PRADEEP HAREESH M.R. T.T.BIJU SANAND RAMAKRISHNAN T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI- 110001, REPRESENTED BY ITS CHAIRMAN, PIN - 110001 2 ASST DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU, KARNATAKA, PIN - 560500 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC.No. 5505 of 2023 2 T.R. RAVI, J …...................................... W.P.(C).No. 5505 of 2023 …...

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