YEROOR SERVICE CO-OPERATIVE BANK LTD NO 1816 vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/23762/2022HC KeralaKLHC01049543202222 July 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the submissions of both the petitioner and the respondents, decided to dispose of the writ petition with a specific direction. The 3rd respondent, the Commissioner of Income Tax (Appeals), NFAC, Delhi, is directed 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, all steps to recover amounts under the demand notice (Ext.P3) are to remain stayed until a decision is taken on the stay petition, after affording the petitioner an opportunity of hearing. The court did not decide on the merits of the assessment order or the appeal.

What were the facts?

The petitioner, Yeroor Service Co-operative Bank Ltd., is aggrieved by an order of assessment for the assessment year 2016-2017, marked as Ext.P1. The petitioner has filed an appeal before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which is produced as Ext.P2. Concurrently, a petition for stay of proceedings pursuant to the assessment order was filed as Ext.P4. The petitioner apprehends coercive recovery proceedings before their stay petition is considered, leading to the filing of this writ petition before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive recovery proceedings pending the disposal of their appeal and stay petition before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner argues that they are apprehending coercive recovery proceedings before their stay petition (Ext.P4) is considered by the 3rd respondent. They seek to prevent such actions until a decision is made on their stay application. Revenue's Contention: The judgment does not record any specific contentions from the respondents regarding the merits of the case or the stay petition. The court's decision is based on considering the submissions of both parties.

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 22ND DAY OF JULY 2022 / 31ST ASHADHA, 1944 WP(C) NO. 23762 OF 2022 PETITIONER: YEROOR SERVICE CO-OPERATIVE BANK LTD NO 1816, YEROOR, ANCHAL, KOLLAM,PIN – 691 312. REPRESENTED BY ITS SECRETARY SREELATHA K.V. 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- 110 001. REPRESENTED BY ITS CHAIRMAN 2 ADDITIONAL COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN – 110 003. ADV.CHRISTOPHER ABRAHAM (S.C) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23762/2022 -:2:-

JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-2017, 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 assessment order has also been filed as Ext.P4. Petitioner apprehends coercive proceedings to be effected 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 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. Further steps to recover amounts under Ext.P3 demand notice shall remain stayed until a decision is taken on Ext.P4 stay petition after affording an opportunity of hearing to the petitioner. The writ petition is disposed of as above. GOPINATH P. ats

JUDGE

W.P.(C) No.23762/2022

Appendix — schedule of exhibits
APPENDIX OF WP(C) 23762/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/147/2021-22/1041935779(1) DATED 29-03-2022 ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P2 TRUE COPY OF THE APPEAL DATED 07-07-2022 FILED FOR THE YEAR 2016-17 BEFORE THE 3RD RESPONDENT BY THE PETITIONER Exhibit P3 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2021-22/1041935981(1) DATED 29-03-2022 ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P4 TRUE COPY OF THE STAY APPLICATION FILED ON 07-07-2022 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL

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