ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD. NO.3127, V. THE INCOME TAX OFFICER

WP(C)/5588/2023

AI Insights

The case involves Andoorkonam Service Co-operative Bank Ltd., which sought relief from the High Court of Kerala to prevent the recovery of a demand based on a penalty order issued by the Income Tax Officer for the year 2017-2018. The petitioner argued that the recovery should be halted until the stay petition and delay condonation application, filed with the Commissioner of Income Tax (Appeals), were resolved. The respondents contended that the appropriate forum for these petitions was the Faceless Appeal Centre in New Delhi, not the Commissioner of Income Tax (Appeals) in Thiruvananthapuram. The court agreed with the respondents and directed the petitioner to approach the Faceless Appeal Centre directly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749559 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-02-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 4433 of 2020, WP(C) No. 18484 of 2019, WP(C) No. 5205 of 2020
• Laws Referred To: Section 271B of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; THOMAS ABRAHAM
• Assessee Lawyers: ARJUN
• Keywords: Delay condonation; Demand notice; Faceless Appeal Centre; Penalty order; Stay Petition
• Section: 271B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 20TH DAY OF FEBRUARY 2023 / 1ST PHALGUNA, 1944 WP(C) NO. 5588 OF 2023 PETITIONER: ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD. NO.3127, REPRESENTED BY ITS SECRETARY, KEEZHAVOOR P.O, THIRUVANANTHAPURAM DISTRICT., PIN - 695584 BY ADVS. ARJUN RAGHAVAN T.R.HARIKUMAR RESPONDENTS: 1 THE INCOME TAX OFFICER NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI., PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM., PIN - 695003 3 THE TREASURY OFFICER SUB-TREASURY, KAZHAKOOTTAM, THIRUVANANTHAPURAM., PIN - 695582 4 THE KERALA STATE CO-OPERATIVE BANK REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B NO.6515, CO-BANK TOWERS, PALAYAM, THIRUVANATHAPURAM., PIN - 695033 SRI.CHRISTOPHER ABRAHAM,SC SRI. THOMAS ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 5588 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.5588 of 2023 -------------------------------------------- Dated this the 20th day of February, 2023 JUDGMENT Admit. Standing Counsel takes notice for respondents 1, 2 and 4. The Government Pleader takes notice for the 3rd respondent. 2. The petitioner has approached this Court praying for a direction to the 1st respondent not to proceed with recovery of the demand based on Ext.P2 penalty order for the year 2017-2018, till the disposal of Ext.P4 stay petition and Ext.P5 delay condonation application, by the 2nd respondent. The Standing Counsel for respondents 1 and 2 submits that the appeal has to be preferred before the Faceless Appeal Centre, New Delhi and Ext.P4 stay petition and Ext.P5 delay condonation application cannot be considered by the 2nd respondent. In view of the above submission, this writ petition is disposed of directing the petitioner to prefer an appeal along with stay petition and delay condonation petition before the Faceless Appeal Centre. The petitioner shall approach the Local Assessment Authority, who shall provide the petitioner with a link for uploading the appeal within one week from today. If the appeal is filed within two weeks of WP(C) NO. 5588 OF 2023 3 receiving the link, the same shall be considered and the stay petition and delay condonation petition shall be ordered at the earliest, at any rate, within two months from the date of receipt of the appeal. The steps for recovery shall be kept in abeyance till the consideration of the delay condonation petition and stay petition by the Faceless Appeal Centre. Sd/- T.R.RAVI JUDGE LEK WP(C) NO. 5588 OF 2023 4 APPENDIX OF WP(C) 5588/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE JUDGMENT DATED 17-02-2020 IN WP(C) NO.4433 OF 2020 OF THIS HON'BLE COURT Exhibit-P2 A TRUE COPY OF THE PENALTY ORDER UNDER SECTION 271B ALONG WITH DEMAND NOTICE DATED 13-12-2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P3 A TRUE COPY OF THE APPEAL FILED IN FORM NO.35 DATED 24-01-2023 BEFORE THE 2ND RESPONDENT Exhibit-P4 A TRUE COPY OF THE STAY PETITION FILED IN EXT-P3 APPEAL, DATED 11-02-2023 ALONG WITH ACKNOWLEDGEMENT Exhibit-P5 A TRUE COPY OF DELAY CONDONATION PETITION DATED NIL FILED IN EXHIBIT-P3 APPEAL ALONG WITH ACKNOWLEDGMENT Exhibit-P6 A TRUE COPY JUDGMENT DATED 08-07-2019 IN WP(C) NO.18484 OF 2019 OF THIS HON'BLE COURT Exhibit-P7 A TRUE COPY OF JUDGMENT DATED 24-02-2020 IN WP(C) NO.5205 OF 2020 OF THIS HON'BLE COURT "