Kolloorvila Service Co-operative Society Ltd No. Q214 V. The Income Tax Officer Ward -2 and The Commissioner of Income Tax (Appeals) Office of the Commissioner of Income Tax (Appeals) and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi

WP(C)/27445/2023

AI Insights

The case involves Kolloorvila Service Co-operative Society Ltd, which filed a writ petition under Article 226 of the Constitution of India against the Income Tax Officer and the Commissioner of Income Tax (Appeals). The petitioner sought a mandamus to compel the appellate authority to consider their appeal against an assessment order and to prevent the Income Tax Officer from enforcing a demand notice until the appeal was resolved. The court found merit in the petitioner's request for a timely decision on the stay application regarding the demand notice and granted the relief sought.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 684704 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-09-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: SERGI THOMAS
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Interim application; Stay; Writ of Mandamus
• Section: 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 7TH DAY OF SEPTEMBER 2023 / 16TH BHADRA, 1945 WP(C) NO. 27445 OF 2023 PETITIONER/S: KOLLOORVILA SERVICE CO-OPERATIVE SOCIETY LTD NO. Q214PALLIMUKKU P.O, KOLLAM, REPRESENTED BY ITS SECRETARY., PIN - 691010 BY ADV SERGI JOSEPH THOMAS RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD -2, AYAKAR BHAVAN, NEAR KARBALA JUNCTION, KOLLAM, PIN - 691001 2 THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, C BLOCK, 4TH FLOOR, S.P.M CIVIC CENTER, NEW DELHI. ( IMPLEADED AS PER ORDER DATED 07.09.2023 IN IA NO.2/2023) BY ADVS. CHRISTOPHER ABRAHAM OTHER PRESENT: CHRISTOPHER ABRAHAM-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.27445/2023 -2- J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs: “A. Issue a writ of mandamus or other appropriate writ, order or direction commanding the 2nd respondent to consider Exhibit P5 appeal filed by the petitioner society on merits and pass orders within a time prescribed by this Honourable Court. B. Issue a writ of mandamus or other appropriate writ order or direction commanding the 1sT respondent not to proceed further with the coercive steps against the petitioner society pursuant to Exhibits P2 assessment order till Exhibit P5 appeal is finally heard and disposed of by the 2nd respondent. C. Grant such other relief which this Honourable Court deem just and proper in the circumstance of the case.” 2. The appeal filed against the assessment order (Ext.P2) and demand notice (Exts.P4) has been numbered as NFAC No.2019-20/10181580. The petitioner, however, could not upload the interim application for staying the demand W.P.(C) No.27445/2023 -3- notice for an amount of Rs.1,08,03,015/- dated 23.09.2022. 3. The present petition has been filed by the petitioner on the ground that the appeal has not been decided, and the respondents are proceeding to realise the demand amount. The limited prayer of the learned Counsel for the petitioner in the present writ petition is that the appellate authority be directed to decide the interim application within a time-bound manner after he uploads the same. 4. Mr Christopher Abraham, learned Counsel for the Revenue, does not have much objection to the prayer of the petitioner so far as deciding the stay application in a time- bound manner. 5. Considering the aforesaid facts and submissions, the present writ petition is disposed of: (i) with a direction to the National Faceless Appeal Centre (NFAC), Delhi, to provide a link to the petitioner within W.P.(C) No.27445/2023 -4- two weeks allowing the petitioner to upload the interim application for staying the demand notice (Ext.P4) dated 23.09.2022. (ii) The petitioner should upload the interim application on the same day when the link is provided. (iii) The National Faceless Appeal Centre or the appellate authority dealing with the appeal is directed to decide the application in accordance with the law within two weeks thereafter. (iv) For a period of one month, the impugned demand notice (Ext.P4) dated 23.09.2022 and Ext.P6 dated 20.07.2023 shall not be enforced. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.27445/2023 -5- APPENDIX OF WP(C) 27445/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN DATED 14/01/2021 FOR THE ASSESSMENT YEAR 2020-21 SUBMITTED BY THE PETITIONER Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 23/09/2022 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P3 TRUE COPY OF THE COMPUTATION SHEET DATED 23/09/2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P4 TRUE COPY OF THE DEMAND NOTICE FOR AN AMOUNT OF RS. 1,08,03,015/- DATED 23/09/2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P5 TRUE COPY OF THE APPEAL DATED 21/10/2022 FILED BY THE PETITIONER BEFORE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE NOTICE DATED 20/07/2023 SENT BY THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 21/08/2023 SUBMITTED BY THE PETITIONER SOCIETY BEFORE THE 2ND RESPONDENT. "