ORUMANAYUR SERVICE CO-OPERATIVE BANK LTD NO.R.209 vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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WP(C)/15761/2022HC KeralaKLHC01031560202216 June 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondents to provide a link to the petitioner for uploading stay applications in the appeals preferred by it. This was to be done within two weeks of receiving a certified copy of the judgment. The petitioner was then required to file stay applications within ten days of receiving the link. Crucially, the Court ordered that recovery steps shall be deferred until a decision is taken on the stay applications. Furthermore, the demand issued against the petitioner was to be kept in abeyance until such a decision on the stay applications.

What were the facts?

The petitioner, Orumanayur Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala at Ernakulam. The petitioner apprehended recovery of amounts due under assessment orders for which appeals had been filed before the appellate authority. The petitioner had not filed stay applications along with the appeals, although stay petitions were filed before the Assessing Officer. The department, represented by the learned standing counsel, stated that a link could be provided for uploading stay petitions on the direction of the Court. Similar directions had been issued in other cases.

What were the issues?

1. Whether the petitioner is entitled to a direction for the respondents to provide a link for uploading stay applications in the appeals filed by it? (Question of law and fact, concerning procedural fairness and access to justice). Assessee's contention: The petitioner apprehends recovery of amounts due under assessment orders and has filed appeals. They seek a mechanism to file stay applications to prevent recovery while their appeals are pending. Revenue's contention: The petitioner had not preferred any stay applications along with the appeals. However, the department is willing to provide a link for uploading stay petitions on the direction of the Court, as has been done in similar 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. THURSDAY, THE 16TH DAY OF JUNE 2022 / 26TH JYAISHTA, 1944 WP(C) NO. 15761 OF 2022 PETITIONER/S: ORUMANAYUR SERVICE CO-OPERATIVE BANK LTD NO.R.209 P.O, THRISSUR DISTRICT, PIN-680512, REPRESENTED BY ITS SECRETARY SUJO C.A. BY ADV C.A.JOJO RESPONDENT/S: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX O/O. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN-673001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. 3 THE ADDITIONAL COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. 4 THE INCOME TAX OFFICER WARD 1 & TPS, GURUVAYUR, WEST NADA THRISSUR, PIN-680101. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).15761/22 2

JUDGMENT The petitioner has approached this Court apprehending recovery of amounts due under assessment orders in respect of which the petitioner has filed appeals before the appellate authority. The learned standing counsel appearing for the respondent would submit that the petitioner had not preferred any stay applications along with the appeals, though they filed stay petitions before the Assessing Officer. It is submitted that on the direction of this Court, the department can provide a link for uploading stay petitions. It is submitted that similar directions have been issued by this Court in other cases also.

2.

Having regard to the facts and circumstances of the case this writ petition will stand disposed of directing the respondents to provide a link to the petitioner for uploading stay applications in the appeals preferred by it. This shall be done within a period of 2 weeks from the date of receipt of certified copy of this judgment. The petitioner shall file stay applications within 10 days from the date of receipt of the link. If such stay applications are filed within the time stipulated above, recovery steps shall be deferred till a decision is taken on the stay applications to be filed by the petitioner. Till such time a decision is taken on the stay applications to be filed as above, the demand issued against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/17.6.22 //// PS to Judge

W.P(C).15761/22 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 15761/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE PENALTY ORDER DATED 22.01.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 21.01.2022. Exhibit P3 A TRUE COPY OF THE APPEAL DATED 21.02.2022 FOR AY 2012-13. Exhibit P4 A TRUE COPY OF THE STAY PETITION WITH GROUNDS OF PETITION DATED 05.04.2022 BEFORE THE 4" RESPONDENT. Exhibit P5 A TRUE COPY OF THE DEMAND LETTER BY 4TH RESPONDENT DATED 19.04.2022 PRODUCED. Exhibit P6 A TRUE COPY OF THE PENALTY ORDER DATED 22.01.2022 ISSUED BY THE 3RD RESPONDENT FOR AY 2015-16. Exhibit P7 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 21.01.2022. Exhibit P8 A TRUE COPY OF THE APPEAL DATED 21.02.2022 BEFORE THE 2ND RESPONDENT. Exhibit P9 A TRUE COPY OF THE STAY PETITION WITH GROUNDS OF PETITION DATED 05.04.2022 BEFORE THE 4TH RESPONDENT. Exhibit P10 A TRUE COPY OF THE DEMAND LETTER DATED 19.04.2022 ISSUED BY THE 4TH RESPONDENT. Exhibit P11 A TRUE COPY OF THE JUDGMENT IN WP (C) NO.5100 OF 2022 DATED 16.02.2022.

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