Paravur West Co-op. Bank Ltd. No. R-130 vs. Additional /Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer

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WP(C)/33166/2022HC KeralaKLHC01070582202221 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the National Faceless Appeal Centre to provide a link to the petitioner for uploading the stay application in the appeal preferred by it. This action is to be completed within two weeks of receiving a certified copy of the judgment. The petitioner is then required to file the stay application within ten days of receiving the link. If the stay application is filed within the stipulated time, recovery steps will be deferred until a decision is made on the stay application. The Court did not decide on the merits of the appeal or the jurisdictional issue, focusing solely on facilitating the filing of the stay application.

What were the facts?

The petitioner, Paravur West Co-op. Bank Ltd., filed an appeal (Ext.P2) before the National Faceless Appeal Centre against an order of assessment (Ext.P1). The petitioner did not file a stay petition along with the appeal. Subsequently, the petitioner faced a demand (Ext.P5) and approached the jurisdictional Appellate Authority by filing Ext.P6. The department's standing counsel argued that the jurisdictional Appellate Authority lacked the authority to hear the appeal and that any stay petition should be filed before the National Faceless Appeal Centre. The department offered to provide a link for uploading the stay petition upon the Court's direction, noting that similar directions had been issued in other cases.

What were the issues?

1. Whether the jurisdictional Appellate Authority has the authority to hear the appeal filed by the petitioner, or if the stay petition must be filed before the National Faceless Appeal Centre, as per the Income Tax Act, 1961? Assessee's Contention: The petitioner filed an appeal before the National Faceless Appeal Centre and subsequently approached the jurisdictional Appellate Authority for a stay. The judgment does not explicitly record the petitioner's arguments regarding the jurisdiction of the Appellate Authority, but implies they sought a remedy from the jurisdictional authority. Revenue's Contention: The learned standing counsel for the department argued that the jurisdictional Appellate Authority has no authority to hear the appeal and that a stay petition, if any, must be filed before the National Faceless Appeal Centre. They stated that the department could provide a link for uploading the stay petition on the Court's direction, citing similar directions in other cases.

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 GOPINATH P. FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 33166 OF 2022 PETITIONER/S: PARAVUR WEST CO-OP. BANK LTD. NO. R-130 P.O NORTH PARUR, ERNAKULAM DISTRICT, KERALA, REPRESENTED BY ITS SECRETARY IN CHARGE, PIN - 683513 BY ADVS. M.PAUL VARGHESE M.M.MONAYE K.V.SANOSH RESPONDENT/S: 1 ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI , PIN - 110003 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE,INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,JAWAHARLAL STADIUM, DELHI , PIN - 110003 3 THE INCOME TAX OFFICER, WARD - 2, TPS KAP COMMERCIAL COMPLEX ,O/O ADDITIONAL COMMISSIONER OF INCOME TAX,ALUVA RANGE, R.S. ROAD, ALUVA , PIN - 683101 4 THE COMMISSIONER OF INCOME TAX (APPEALS) 28/243, "POORNIMA",NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI , PIN - 682036 OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 33166 OF 2022 2

JUDGMENT Against Ext.P1 order of assessment, the petitioner filed Ext.P2 appeal before the National Faceless Appeal Centre. The petitioner had however not filed a stay petition at the time when Ext.P2 appeal was filed. The petitioner now faces a demand as is evident from Ext.P5. The petitioner states that the petitioner approached the juri ictional Appellate Authority by filing Ext.P6. 2. The learned standing counsel appearing for the department would state that since juri ictional Appellate Authority has no authority to hear the appeal, and a stay petition, if at all, has to be filed by the petitioner before the National Faceless Appeal Centre. The petitioner had not preferred any stay application along with the appeal, as already noted. It is submitted that on the direction of this Court, the department can provide a link for uploading the stay petition. It is submitted that similar directions have been issued by this Court in other cases also.

3.

Having regard to the facts and circumstances of the case this writ petition will stand disposed of directing the National Faceless Appeal Centre to provide a link to the petitioner for uploading the stay application in the appeal preferred by it. This shall be done within a period of 2 weeks from the date of receipt of a certified copy of this judgment. The petitioner shall file the stay application within 10 days from the date of receipt of the link. If such stay application is filed within the time stipulated above, recovery steps shall be WP(C) NO. 33166 OF 2022 3 deferred till a decision is taken on the stay application to be filed by the petitioner. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/ //// P.S. to Judge

WP(C) NO. 33166 OF 2022 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 33166/2022 PETITIONER EXHIBITS Exhibit1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.04.2021 ALONG WITH DEMAND NOTICE Exhibit2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 12.8.2021 Exhibit3 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX FORMS DATED 12.8.2021 Exhibit-P4 TRUE COPY OF THE DELAY PETITION DATED 12.8.2021 Exhibit-P5 TRUE COPY OF THE DEMAND DATED 30.9.2022 OF THE 3RD RESPONDENT Exhibit6 TRUE COPY OF THE STAY PETITION AND THE COVERING LETTER TO IT DATED 7.10.2022, SUBMITTED BEFORE THE 4TH RESPONDENT Exhibit-P7 TRUE COPY OF THE REPLY DATED 10.10. 2022 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT Exhibit-P8 TRUE COPY OF THE REPLY DATED 11.10.2022 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT

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