Allowed

Palode Co-Operative Agricultural Development Bank Ltd. v. Income Tax Officer

Kerala HC8 Oct 2021WP(C)/20958/2021

Case brief

AI extract

What is this about?

The Court disposed of the writ petition filed by a cooperative bank seeking time-bound disposal of its pending appeal against an income-tax assessment. The Court directed the respondents to dispose of the appeal expeditiously and keep coercive proceedings in abeyance.

What did the court decide?

Directed the 2nd respondent to consider and dispose of the appeal dated 23-09-2021 expeditiously and kept coercive proceedings in abeyance.

Palode Co-Operative Agricultural Development Bank Ltd. Vs Income… — Income Tax | Kerala HC (2021)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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FRIDAY, THE 8^TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943

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WP(C) NO. 20958 OF 2021

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PETITIONER:

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PALODE CO-OPERATIVE AGRICULTURAL DEVELOPMENT BANK LTD KUSAVOOR, KARIMANCODE, PALODE, THIRUVANANTHAPURAM-695 562, REPRESENTED BY SECRETARY BY ADVS. ANIL D. NAIR TELMA RAJU SANGEETH JOSEPH JACOB CHRISTINA ANNA PAUL ARAVIND SREEKUMAR

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RESPONDENTS:

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1 INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E- ASSESSMENT CENTRE-NEAC, ROOM NO 402, 2ND FLOOR, E-RAMP, NEAR GATE NO 10, JAWAHARLAL NEHRU STADIUM, NEW DELHI110 003. 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEALS CENTRE, NATIONAL E-ASSESSMENT CENTRE-NEAC ROOM NO 402, 2ND FLOOR, E-RAMP, NEAR GATE NO 10, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003.

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OTHER PRESENT:

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ADV. CHRISTOPHER ABRAHAM - SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 20958 OF 2021

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BECHU KURIAN THOMAS, J

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................................................

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W.P.(C) NO. 20958 OF 2021

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…........................................ Dated this the 8^th day of october, 2021

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JUDGMENT

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Petitioner seeks a relief of

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disposal of Ext.P2 appeal in a time bound

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manner.

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An order of assessment was

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passed against the petitioner on 31-5-2021

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for the assessment year 2018-19. Petitioner claims to have preferred an appeal through Ext.P2 before the 2^nd respondent. During the course of hearing, a dispute arose as to whether the petitioner had carried out an e-mail filing of the appeal or whether it was an

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WP(C) NO. 20958 OF 2021

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e-filing of the appeal which was done by the petitioner. The records produced

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before this Court shows that petitioner had, initially, within the time limit for filing an appeal, preferred the appeal through e-mail, as the technical glitches of the electronic portal of the Income Tax Department prevented the petitioner from uploading the appeal through e-filing method. Subsequently when the glitches where rectified, petitioner filed the appeal through the e-filing method.

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Petitioner has produced Ext.P2 acknowledgment receipt of e-filing dated 23-09-2021. In view of the acknowledgment

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receipt Ext.P2 dated 23/9/2021, it is clear that petitioner has e-filed the

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appeal. The stay petition filed by the

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petitioner is also pending consideration.

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WP(C) NO. 20958 OF 2021

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A perusal of the memorandum of

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appeal reveals that the main issue

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involved in the appeal relates to the disallowance of the claim for deduction

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under Section 80P. According to the

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petitioner the said disallowance was

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contrary to the judgment in Mavilayi Service

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Co-operative Bank and Others v. Commissioner of

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Income Tax, Calicut and Others [2021 (1) KLT 485].

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Since in similar matters this

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Court has directed the appeal itself to be

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considered and disposed of, it is

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essential that the petitioner also be

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treated alike.

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Accordingly this writ petition

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is disposed of directing the 2^nd respondent

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to consider and dispose of Ext.P2 appeal

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WP(C) NO. 20958 OF 2021 5

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acknowledgement dated 23-09-2021) as expeditiously as possible. Till such orders are passed, all coercive

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proceedings against petitioner pursuant to Ext.P1 assessment order shall be kept in abeyance.

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Sd/BECHU KURIAN THOMAS JUDGE

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AJM

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WP(C) NO. 20958 OF 2021

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PETITIONER’S EXHIBITS :

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Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 31.5.2021 PASSED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.6.2021. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 5.6.2021. Exhibit P4 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY FILED BY THE PETITIONER DATED 13.7.2021

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RESPONDENT’S EXHIBITS : NIL

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AJM //TRUE COPY// PA TO JUDGE

Palode Co-Operative Agricultural Development Bank Ltd. v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

Palode Co-Operative Agricultural Development Bank Ltd. v. Income Tax Officer

Case brief

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