Edackode Service Co-operative Bank Ltd No 2523 V. Assessment Unit Income Tax Department National Faceless Assessment Centre, Delhi and The Income Tax Officer Ward-2(1) and The Commissioner of Income Tax (Appeals) and The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, North Block, Delhi

WP(C)/42344/2023

AI Insights

The case involves Edackode Service Co-operative Bank Ltd, which filed a writ petition against the Income Tax Department's faceless assessment order. The petitioner appealed against the assessment order and filed a stay petition, both submitted to the Commissioner of Income Tax (Appeals). The petitioner sought the court's intervention to expedite the decision on the stay petition to prevent enforcement of the assessment order during its pendency. The court heard arguments from both sides and decided to direct the fourth respondent to expedite the decision on the stay petition and defer any further proceedings based on the assessment order until the stay petition is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799744 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2023
• Assessment Year: misc
• Other Referred Cases: W.A No.1639 of 2019, WP(C) No.30579 of 2021, WP(C) No.6109 of 2022, WP(C) No.29098 of 2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AJITH KUMAR
• Assessee Lawyers: ARJUN RAGHAVAN; T R HARIKUMAR; POOJA PANKAJ
• Keywords: Assessment Order; Faceless assessment; Income Tax; Stay Petition; Writ petition
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945 WP(C) NO. 42344 OF 2023 PETITIONER: EDACKODE SERVICE CO-OPERATIVE BANK LTD NO 2523 REPRESENTED BY SECRETARY EDACKODE P.O, ATTINGAL, THIRUVANANTHAPURAM, PIN – 695104 BY ADVS. ARJUN RAGHAVAN T.R.HARIKUMAR POOJA PANKAJ RESPONDENTS: 1 ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, ROOM NO 401, 2 ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI -, PIN – 110003 2 THE INCOME TAX OFFICER WARD-2 (1), OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, KOWDIAR P.O, THIRUVANANTHAPURAM DISTRICT, PIN – 695003 3 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003 4 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN – 110001 OTHER PRESENT: SRI AJITH KUMAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 42344 OF 2023 2 Dated this the 15th day of December, 2023 JUDGMENT The writ petition is filed to direct the fourth respondent to consider and dispose of Exts.P3 appeal, and Ext.P4 stay petition, within a time period to be fixed by this Court. 2. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P3 appeal and Ext.P5 stay petition before the fourth respondent. The petitioner is apprehensive that, during the pendency of Exts.P3 and P5, the respondents may enforce Ext.P1. Hence, the writ petition. 3. Heard; Sri. Arjun Raghavan, the learned counsel appearing for the petitioner and Sri. Ajith Kumar, the learned Standing Counsel appearing for the WP(C) NO. 42344 OF 2023 3 respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P5 stay petition is pending consideration before the fourth respondent, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The fourth respondent is directed to consider and dispose of Ext.P5 stay petition, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the fourth respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P5 stay petition, all further proceedings pursuant to Ext.P1 WP(C) NO. 42344 OF 2023 4 shall stand deferred. Sd/- rmm15/12/2023 C.S.DIAS, JUDGE WP(C) NO. 42344 OF 2023 5 APPENDIX OF WP(C) 42344/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF ASSESSMENT ORDER DATED 24-09- 2022, FOR THE ASSESSMENT YEAR 2020-2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 24- 09-2022 Exhibit-P3 A TRUE COPY OF THE ONLINE APPEAL DATED 13- 10-2022, FILED BEFORE THE 4TH RESPONDENT, AGAINST EXT-P1 ASSESSMENT ORDER Exhibit-P4 A TRUE COPY OF THE COMMUNICATION DATED 08- 11-2023 ISSUED BY THE 2ND RESPONDENT Exhibit-P5 A TRUE COPY OF THE STAY PETITION DATED 11- 11-2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit-P6 A TRUE COPY OF THE ACKNOWLEDGMENT OF STAY PETITION Exhibit-P7 A TRUE COPY OF THE JUDGMENT DATED 19-07-2019 IN W.A NO.1639 OF 2019 Exhibit-P8 A TRUE COPY OF THE JUDGMENT DATED 14-01-2022 IN WP(C) NO.30579 OF 2021 OF THIS HON'BLE COURT Exhibit-P9 A TRUE COPY OF JUDGMENT DATED 23-02-2022 IN WP(C) 6109 OF 2022 Exhibit-P10 A TRUE COPY OF JUDGMENT DATED 05-09-2023 IN WP(C) 29098 OF 2023 "