THE PERINGODE SERVICE CO-OPERATIVE BANK LTD.NO.F 1552 vs. THE ADDITIONAL /JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER

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WP(C)/10196/2021HC KeralaKLHC01028193202123 April 2021Author: HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the second respondent, the National Faceless Appeal Centre, to consider the stay petition (Ext.P3(a)) as expeditiously as possible, within one month from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that further proceedings based on the assessment order (Ext.P1) would be stayed until final orders were passed on the stay petition. The Court did not decide the merits of the appeal itself, but rather focused on the procedural aspect of expediting the stay petition and providing interim relief. The principle established is that courts can direct appellate authorities to dispose of stay petitions expeditiously and grant interim relief pending such disposal.

What were the facts?

The petitioner, The Peringode Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petition sought a direction to the second respondent, the National Faceless Appeal Centre, Delhi, to dispose of an appeal (Ext.P3) and a stay petition (Ext.P3(a)). The petitioner also requested a stay on coercive steps based on an assessment order (Ext.P1) until the appeal was decided. The assessment order was passed by the first respondent, the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi. The writ petition was filed in April 2021.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre to expedite the disposal of the pending appeal and stay petition filed by the assessee. 2. Whether coercive steps for recovery based on the assessment order should be stayed pending the disposal of the stay petition. Assessee's Contentions: The assessee, The Peringode Service Co-operative Bank Ltd., sought directions for the expeditious disposal of its appeal and stay petition before the National Faceless Appeal Centre. It also sought a stay on recovery proceedings initiated based on the assessment order until the appeal was heard and decided. Revenue's Contentions: The judgment does not record any specific contentions from the revenue. However, the court heard both sides before passing the order.

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 P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.10196 OF 2021(Y) PETITIONER: THE PERINGODE SERVICE CO-OPERATIVE BANK LTD.NO.F 1552 13/325, PARASSERY POST, KONGAD, PALAKKAD-6678 631, REPRESENTED BY ITS SECRETARY-IN-CHARGE, SANGEETHA V., BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL /JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001 2 NATIONAL FACELESS APPEAL CENTRE, DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.10196 of 2021 -2- P.V.KUNHIKRISHNAN, J. -------------------------------- WP(C).No.10196 OF 2021(Y) ------------------------------------- Dated this the 23rd day of April, 2021

JUDGMENT This writ petition is filed for issuing appropriate direction to second respondent to dispose Ext.P3 appeal and Ext.P3(a) stay petition and to stay coercive steps based on Ext.P1 till disposal of the same.

2.

Heard.

3.

After hearing both sides, I think this writ petition can be disposed, directing the second respondent to dispose Ext.P3(a) stay petition as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till then, the recovery proceedings can be stayed. Therefore, this writ petition is disposed in the following manner.

-3-

1.

The second respondent is directed to consider

Ext.P3(a)

stay

petition

as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment.

2.

Till final orders are passed in Ext.P3(a) stay petition, further proceedings based on Ext.P1 assessment order is stayed. P.V.KUNHIKRISHNAN JUDGE jm -4-

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 EXHIBIT P2 COPY OF THE S.O. NO. 3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P2 (A) COPY OF THE S.O.NO. 3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI. EXHIBIT P4 COPY OF JUDGMENT IN W.P.C NO. 5849/2021 OF THIS HON'BLE COURT. RESPONDENT'S/S EXHIBITS: NIL

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