AVANANKUZHI SERVICE CO-OPERATIVE BANK LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/19035/2021HC KeralaKLHC01049781202128 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, upon being informed by the petitioner's counsel that the necessary reply and documents had been uploaded and no further reliefs were required, decided to close the writ petition. The court did not delve into the merits of any specific tax dispute or assessment. The reasoning was based solely on the submission made by the petitioner that their procedural obligations had been met to their satisfaction, obviating the need for judicial intervention at that stage. The ratio decidendi is that if a party to a writ petition submits that their requirements have been fulfilled and no further relief is sought, the court may close the proceedings without adjudicating the underlying substantive issues. No specific issue was left undecided; the petition was closed based on the petitioner's statement.

What were the facts?

The petitioner, Avanankuzhi Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition (civil) before the High Court of Kerala. The respondent was the Deputy Commissioner of Income Tax, National Faceless Assessment Center. The petitioner's counsel submitted that the reply and documents had been uploaded, and no further reliefs were required. Consequently, the High Court ordered the writ petition to be closed.

What were the issues?

1. Whether the petitioner's uploaded reply and documents adequately addressed the concerns raised by the revenue, thereby rendering further proceedings or reliefs unnecessary? (Question of fact) Assessee's Contention: The petitioner, through its counsel, argued that the reply and documents uploaded by them were sufficient and that no further reliefs were needed in the instant case. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side. It only notes the submission made by the petitioner's counsel which led to the closure of the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 28TH DAY OF OCTOBER 2021 / 6TH KARTHIKA, 1943 WP(C) NO. 19035 OF 2021 PETITIONER: AVANANKUZHI SERVICE CO-OPERATIVE BANK LTD. NO.2387, AVANANKUZHI, NEYYATTINKARA TALUK, THIRUVANANTHAPURAM,REPRESENTED BY ITS SECRETARY, P.S.JAYASREE, W/O. BIJU RADHAKRISHNAN, AGED 51 YEARS, RESIDING AT VARUTHATTIL, MANGALATH KONAM, KATTACHALKUZHI P.O., THIRUVANANTHAPURAM DISTRICT BY ADV BABU S. NAIR RESPONDENT: THE DEPUTY COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO.356, CR BUILDING, I.P.ESTATE, NEW DELHI-110 002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 19035 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO. 19035 OF 2021 …........................................ Dated this the 28th day of October, 2021 JUDGMENT The learned counsel for the petitioner submitted that the reply and the documents have been uploaded and no further reliefs needed in the instant case. Accordingly this writ petition is closed. Sd/- BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 19035 OF 2021 3 APPENDIX OF WP(C) 19035/2021 PETITIONER’S EXHIBITS : Exhibit P1 TRUE COPY OF THE ORDER OF THE COMMISSIONER OF THE INCOME TAX (APPEALS), THIRUVANANTHAPURAM DT 5.3.2019. Exhibit P2 TRUE COPY OF THE ORDER OF THE APPELLANT TRIBUNAL, COCHIN DATED 29.11.2019. Exhibit P3 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER BY THE RESPONDENT DATED 13.8.2021 FOR THE YEAR 2011-12. Exhibit P4 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER BY THE RESPONDENT DATED 13.8.2021 FOR THE YEAR 2012-13. Exhibit P5 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DT 30.8.2021 BY THE RESPONDENT FOR ASSESSMENT YEAR 2011-12. Exhibit P6 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DT 30.8.2021 BY THE RESPONDENT FOR ASSESSMENT YEAR 2012-13. Exhibit P7 TRUE COPY OF THE SCREEN SHOT OF THE E- PORTAL. Exhibit P8 TRUE COPY OF THE SCREEN SHOT OF THE E- PORTAL. Exhibit P9 TRUE COPY OF THE NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DATED, 1-9- 2021 FOR ASSESSMENT YEAR 2011-12. Exhibit P10 TRUE COPY OF THE NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DATED, 1-9- 2021 FOR ASSESSMENT YEAR 2012-13. Exhibit P11 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 3.9.2021. Exhibit P12 TRUE COPY OF THE REPLY SUBMITTED BY THE

WP(C) NO. 19035 OF 2021 4 PETITIONER BEFORE THE RESPONDENT DATED, 3.9.2021. Exhibit P13 TRUE COPY OF THE POSTAL RECEIPT SHOWING THE DESPTCH OF EXHIBIT P11. Exhibit P14 TRUE COPY OF THE POSTAL RECEIPT SHOWING THE DESPTCH OF EXHIBIT P12. Exhibit P15 TRUE COPY OF THE TRACK CONSIGNMENT ISSUED BY THE POSTAL DEPARTMENT. Exhibit P16 TRUE COPY OF THE TRACK CONSIGNMENT ISSUED BY THE POSTAL DEPARTMENT. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE

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