PEROORKADA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER, WARD-2(1)

WP(C)/5479/2023HC KeralaKLHC01013048202317 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by issuing directions to the respondents. The court directed the respondents to provide the petitioner with the necessary link to upload their stay petition whenever the petitioner approaches them with such a request. Furthermore, if the petitioner files the stay petition within two weeks from the date of the order, the respondents are directed to consider and pass orders on the stay petition within three months thereafter, after affording the petitioner a hearing. Crucially, the court ordered that coercive action against the petitioner shall be kept in abeyance until the disposal of the stay application. The court did not decide on the merits of the assessment orders or the stay petition itself, but rather addressed the procedural hurdle.

What were the facts?

The petitioner, Peroorkada Service Co-operative Bank Limited, is aggrieved by orders of assessment. The petitioner intended to file an appeal before the Appellate Authority but encountered a technical issue where the link to upload a stay petition was unavailable. This prevented the petitioner from submitting their stay application. The petitioner has approached the High Court of Kerala seeking a remedy for this procedural impediment.

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, given the technical difficulties encountered. Assessee's Contention: The petitioner argues that due to the unavailability of the link to upload a stay petition, they were unable to pursue their appellate remedies effectively. They seek the court's intervention to facilitate the filing of their stay petition. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side. The court's decision appears to be based on the petitioner's submission regarding the technical issue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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. 5479 OF 2023 PETITIONER/S: PEROORKADA SERVICE CO-OPERATIVE BANK LIMITED NO.T.1412 PEROORKADA P.O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN-695005 REPRESENTED BY ITS SECRETARY, PIN - 695005 BY ADVS. C.A.JOJO S.JIJI RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-2(1) KOWDIAR, TRIVANDRUM-695003, PIN - 695003 2 COMMISSIONER OF INCOME TAX (APPEALS)-1 OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003, PIN - 695003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX, KAVADIYAR P.O, TRIVANDRUM-695003, PIN - 695003 4 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, PIN - 110001 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.5479 of 2023 2 T.R. RAVI, J …...................................... W.P.(C).No. 5479 of 2023 …............................................................... Dated this the 17th day of February, 2023

JUDGMENT The petitioner is aggrieved by orders of assessment. The petitioner has preferred an appeal before the Appellate Authority. It is submitted that the petitioner could not upload a stay petition, since the link was not available. In the above circumstances, this writ petition is disposed of directing the respondents to provide the petitioner with the link as and when the petitioner approaches with such request and if the petitioner files the stay petition within two weeks from today, the same shall be considered and ordered within three months thereafter, after hearing the petitioner. Till disposal of the application for stay which has to be submitted by the petitioner as directed above, coercive action shall be kept in abeyance. T.R. RAVI, JUDGE Dxy

WPC No.5479 of 2023 3 APPENDIX OF WP(C) 5479/2023 PETITIONER EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 02.02.2022 ISSUED BY THE FIRST RESPONDENT Exhibit P2 AOF THE DEMAND NOTICE DATED 02.02.2022 ISSUED BY THE FIRST RESPONDENT Exhibit P3 AOF THE APPEAL FOR AY 2013-14 DATED 31.03.2022 FILED BEFORE THE 4TH RESPONDENT Exhibit P4 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 24.12.2019 ISSUED BY THE FIRST RESPONDENT Exhibit P5 AOF THE APPEAL FOR AY 2017-18 DATED 29.01.2020 FILED BEFORE THE 4TH RESPONDENT Exhibit P6 AOF THE DEMAND NOTICE FOR AY 2013-14 DATED 08.02.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P7 AOF THE DEMAND NOTICE FOR AY 2017-18 DATED 07.02.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P8 AOF THE JUDGMENT IN WA NO.1535 OF 2019 OF THE DIVISION BENCH

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