THE THUDAYANNOOR SERVICE CO-OPERATIVE BANK QNO 371 vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/31767/2022HC KeralaKLHC01067428202210 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
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What did the High Court hold?

The High Court of Kerala, considering the submissions of the counsel for the petitioner and respondents, was of the opinion that the writ petition could be disposed of with a direction. The Court directed the 3rd respondent (Commissioner of Income Tax (Appeals), NFAC) to consider and pass orders on the stay petition (Ext.P4) within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that until such orders were passed on the stay petition, the demand raised by the assessment order (Ext.P3) shall be kept in abeyance. The writ petition was disposed of in terms of this direction.

What were the facts?

The petitioner, The Thudayannoor Service Co-operative Bank, filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an order of assessment (Ext.P1) and had filed an appeal before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (Ext.P2). Additionally, a petition for stay of proceedings pursuant to the assessment order was filed (Ext.P4). The petitioner apprehended coercive proceedings before the stay petition could be considered. The writ petition sought directions from the Court.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their stay petition before the appellate authority? 2. Whether the demand raised by the assessment order should be kept in abeyance until the stay petition is decided? Assessee's Contentions: The petitioner argued that they had filed an appeal and a stay petition before the 3rd respondent. They apprehended coercive recovery proceedings before their stay petition was adjudicated. Therefore, they sought a direction for the timely consideration of the stay petition and a stay on the demand until then. Revenue's Contentions: The judgment does not record any specific contentions made by the respondents (Central Board of Direct Taxes, Income Tax Officer, and Commissioner of Income Tax (Appeals)).

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. MONDAY, THE 10TH DAY OF OCTOBER 2022 / 18TH ASWINA, 1944 WP(C) NO. 31767 OF 2022 PETITIONER: THE THUDAYANNOOR SERVICE CO-OPERATIVE BANK QNO 371 SERVICE CO-OPERATIVE BANK BUILDING, THUDAYANNOOR, ANCHAL ROAD, KADAKKAL, KOLLAM- REPRESENTED BY ITS SECRETARY, ANITHA SOMANPILLAI NAIR , PIN - 691536 BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-PIN - 110001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, WARD-2, KOLLAM, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM, PIN - 691001 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 ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.31767/2022 -2-

J U D G M E N T Aggrieved by Ext.P1 order of assessment the petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the order has also been filed as Ext.P4. The petitioner apprehends coercive proceedings to be initiated even before the petition for stay is considered. Hence this writ petition.

2.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

3.

Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P4 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such such orders are passed Ext.P3 demand shall be kept in abeyance.

The writ petition is disposed of as above. GOPINATH P. JUDGE AMG

W.P (C) No.31767/2022 -3- APPENDIX OF WP(C) 31767/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER NO ITBA/AST/S/143(3)/2021-22/1042208830(1) DATED 30-03- 2022 ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P2OF THE APPEAL DATED 23-09-2022 FILED FOR THE YEAR 2016-2017 BEFORE THE 3RD RESPONDENT BY THE PETITIONER Exhibit P3OF THE DEMAND NOTICE NO ITBA/AST/S/156/2021- 22/1042209134(1) DATED 30-03-2022 ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT Exhibit P4OF THE STAY APPLICATION FILED ON 23-09-2022 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL BY THE PETITIONER

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