The Kuruvambalam Service Co-operative Bank Ltd. F 1638, vs. THE NATIONAL FACELESS APPEAL CENTRE,

WP(C)/3663/2023HC KeralaKLHC01008829202303 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
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What were the facts?

The petitioner, The Kuruvambalam Service Co-operative Bank Ltd., is aggrieved by recovery steps initiated based on an assessment order (Ext.P1) which is under challenge in appeal (Ext.P2). The petitioner claims they were unable to upload an application for stay. The writ petition was filed on the premise that the issue was similar to a previous case, Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax. However, the Standing Counsel for the Income-tax Department pointed out that the assessment order in this case pertains to issues beyond deductions under Section 80P of the Income-tax Act, suggesting that the petitioner's remedy lies in filing a stay application in the pending appeal.

What did the High Court hold?

The Court directed the respondents to provide a link to the petitioner for uploading a stay application in the appeal filed against the assessment order within one month. Upon receiving the stay application, the respondents are to consider it and pass orders after hearing the petitioner within one month thereafter. Crucially, coercive steps for recovery are to be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the assessment order or the underlying tax dispute, focusing solely on facilitating the stay application process.

What were the issues?

1. Whether the petitioner is entitled to a direction for a link to upload a stay application in their pending appeal against an assessment order, given the inability to do so previously? Assessee's contention: The petitioner is aggrieved by recovery steps based on an assessment order that is under appeal and was unable to upload a stay application. They initially relied on a precedent for similar issues. Revenue's contention: The assessment order in question covers issues beyond Section 80P deductions, and therefore, the petitioner's proper remedy is to file a stay application in the pending appeal.

Which sections of the Income-tax Act were involved?

Section 80P

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 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944 WP(C) NO. 3663 OF 2023 PETITIONER: THE KURUVAMBALAM SERVICE CO-OPERATIVE BANK LTD. F 1638, CHEMMALASSERY.P.O., MALAPPURAM, REPRESENTED BY ITS SECRETARY, PIN - 679328 BY ADV O.D.SIVADAS RESPONDENTS: 1 THE NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. 2 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 3 THE INCOME TAX OFFICER, AYKAR BHAVAN, WARD 4, TIRUR, MALAPPURAM DISTRICT, PIN - 676001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3663 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.3663 of 2023 -------------------------------------------- Dated t

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