ORUMANAYUR SERVICE CO-OPERATIVE BANK LTD NO.R.209 V. THE PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/15761/2022

AI Insights

The case involves Orumanayur Service Co-operative Bank Ltd, which approached the High Court of Kerala seeking relief from recovery actions based on assessment orders for which they had filed appeals. The bank had not initially filed stay applications with their appeals but had done so with the Assessing Officer. The court's intervention was sought to facilitate the filing of these stay applications. The respondents, including various income tax authorities, did not oppose the provision of a link for the petitioner to upload the necessary stay applications. The court's decision was influenced by the need to ensure that the petitioner's rights to contest the tax demands were preserved while allowing the tax authorities to proceed with their assessments.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 751328 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-06-2022
• Assessment Year: misc
• Other Referred Cases: WP (C) No.5100 of 2022
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 16TH DAY OF JUNE 2022 / 26TH JYAISHTA, 1944 WP(C) NO. 15761 OF 2022 PETITIONER/S: ORUMANAYUR SERVICE CO-OPERATIVE BANK LTD NO.R.209 P.O, THRISSUR DISTRICT, PIN-680512, REPRESENTED BY ITS SECRETARY SUJO C.A. BY ADV C.A.JOJO RESPONDENT/S: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX O/O. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN-673001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. 3 THE ADDITIONAL COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. 4 THE INCOME TAX OFFICER WARD 1 & TPS, GURUVAYUR, WEST NADA THRISSUR, PIN-680101. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).15761/22 2 JUDGMENT The petitioner has approached this Court apprehending recovery of amounts due under assessment orders in respect of which the petitioner has filed appeals before the appellate authority. The learned standing counsel appearing for the respondent would submit that the petitioner had not preferred any stay applications along with the appeals, though they filed stay petitions before the Assessing Officer. It is submitted that on the direction of this Court, the department can provide a link for uploading stay petitions. It is submitted that similar directions have been issued by this Court in other cases also. 2. Having regard to the facts and circumstances of the case this writ petition will stand disposed of directing the respondents to provide a link to the petitioner for uploading stay applications in the appeals preferred by it. This shall be done within a period of 2 weeks from the date of receipt of certified copy of this judgment. The petitioner shall file stay applications within 10 days from the date of receipt of the link. If such stay applications are filed within the time stipulated above, recovery steps shall be deferred till a decision is taken on the stay applications to be filed by the petitioner. Till such time a decision is taken on the stay applications to be filed as above, the demand issued against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE okb/17.6.22 //True copy// PS to Judge W.P(C).15761/22 3 APPENDIX OF WP(C) 15761/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE PENALTY ORDER DATED 22.01.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 21.01.2022. Exhibit P3 A TRUE COPY OF THE APPEAL DATED 21.02.2022 FOR AY 2012-13. Exhibit P4 A TRUE COPY OF THE STAY PETITION WITH GROUNDS OF PETITION DATED 05.04.2022 BEFORE THE 4\" RESPONDENT. Exhibit P5 A TRUE COPY OF THE DEMAND LETTER BY 4TH RESPONDENT DATED 19.04.2022 PRODUCED. Exhibit P6 A TRUE COPY OF THE PENALTY ORDER DATED 22.01.2022 ISSUED BY THE 3RD RESPONDENT FOR AY 2015-16. Exhibit P7 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 21.01.2022. Exhibit P8 A TRUE COPY OF THE APPEAL DATED 21.02.2022 BEFORE THE 2ND RESPONDENT. Exhibit P9 A TRUE COPY OF THE STAY PETITION WITH GROUNDS OF PETITION DATED 05.04.2022 BEFORE THE 4TH RESPONDENT. Exhibit P10 A TRUE COPY OF THE DEMAND LETTER DATED 19.04.2022 ISSUED BY THE 4TH RESPONDENT. Exhibit P11 A TRUE COPY OF THE JUDGMENT IN WP (C) NO.5100 OF 2022 DATED 16.02.2022. "