The Ottoor Service Co-operative Bank Ltd., represented by its Secretary V. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi and The Income Tax Officer, Ward-2(1), Office of the Income Tax Officer, Aayakar Bhavan, Kowdiar, Thiruvananthapuram and The Commissioner of Income Tax (Appeals), Aayakar Bhavan, Kowdiar, Thiruvananthapuram and The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, North Block, Delhi

WP(C)/10580/2024

AI Insights

The case involves the Ottoor Service Co-operative Bank Ltd., which challenged an assessment order (Ext.P1) for the assessment year 2020-21 under the Income Tax Act, 1961. The bank filed an appeal (Ext.P2) and a stay petition (Ext.P4) against the assessment order. The primary contention was regarding the appropriate authority to handle the stay petition following the introduction of the Faceless Assessment Scheme. The petitioner argued that the stay petition was effectively filed before the correct authority, despite being addressed to the third respondent. The court's decision focused on ensuring the stay petition was considered properly and that recovery actions were paused pending the decision on the stay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 795251 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2024
• 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, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ARJUN HARIKUMAR POOJA PANKAJ
• Keywords: Appeal; Assessment Order; Faceless Assessment Scheme; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF MARCH 2024 / 25TH PHALGUNA, 1945 WP(C) NO. 10580 OF 2024 PETITIONER/S: THE OTTOOR SERVICE CO-OPERATIVE BANK LTD., REPRESENTED BY ITS SECRETARY, CHENNANKODE, VADASSERIKONAM P.O, VARKALA, THIRUVANANTHAPURAM DISTRICT, PIN - 695143 BY ADVS. ARJUN RAGHAVAN T.R.HARIKUMAR POOJA PANKAJ RESPONDENT/S: 1 ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, ROOM NO 401, 2ND 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 BY ADVS. CHRISTOPHER ABRAHAM OTHER PRESENT: P.R. AJITH KUMAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.10580 of 2024 2 J U D G M E N T The petitioner suffered Ext.P1 order of assessment for the assessment year 2020-21 under the Income Tax Act, 1961. The petitioner has preferred Ext.P2 appeal and Ext.P4 stay petition before the fourth respondent. 2. The learned counsel for the petitioner submits that the petitioner would be satisfied, if the direction issued to the fourth respondent to consider and pass orders on Ext.P4 stay petition, after affording an opportunity of hearing to the petitioner and deferring the demands on account of Ext.P1 order of assessment till a decision is taken on Ext.P4 stay petition by the fourth respondent. 3. The learned Standing Counsel appearing for the Income Tax Department would point out that Ext.P4 appears to be filed before the Jurisdictional Commissioner of Income Tax (Appeals). He submits that, with the introduction of the Faceless Assessment Scheme, the stay petition also ought to have been filed before the fourth respondent. WP(C)No.10580 of 2024 3 4. The learned counsel for the petitioner, in reply, would submit that, though Ext.P4 is addressed to the third respondent, the petition has actually been filed before the fourth respondent, as is evident from Ext.P5 acknowledgement. Having heard the learned counsel for the petitioner, the learned Standing Counsel appearing for the Income Tax Department and having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the fourth respondent to consider and pass orders on Ext.P4 stay petition, after affording an opportunity of hearing to the petitioner and to defer recovery of amounts for the assessed as due for the assessment year 2020-21, till a decision is taken by the fourth respondent Ext.P4 stay petition. Since the appeal has been filed beyond the statutory time limit, it is made clear that the fourth respondent needs to pass orders on merits on Ext.P4, only if he decides to condone the delay in filing Ext.P2 appeal. The writ petition is disposed of as above. Sd/- GOPINATH P ., JUDGE rkj WP(C)No.10580 of 2024 4 APPENDIX OF WP(C) 10580/2024 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF ASSESSMENT ORDER DATED 23-09-2022, FOR THE ASSESSMENT YEAR 2020- 2021 ISSUED BY THE 1ST RESPONDENT Exhibit-P2 A TRUE COPY OF THE ONLINE APPEAL DATED 10-11-2023 FILED BEFORE THE 4TH RESPONDENT, AGAINST EXT-P1 ASSESSMENT ORDER Exhibit-P3 A TRUE COPY OF THE NOTICE DATED 03-11-2023 ISSUED BY THE 2ND RESPONDENT Exhibit-P4 A TRUE COPY OF STAY PETITION DATED 11-11-2023 PREFERRED BY THE PETITIONER IN EXT-P2 APPEAL Exhibit-P5 A TRUE COPY OF THE ONLINE ACKNOWLEDGEMENT OF EXT-P4 Exhibit-P6 A TRUE COPY OF THE JUDGMENT DATED 19-07-2019 IN W.A NO.1639 OF 2019 OF THIS HON'BLE COURT Exhibit-P7 A TRUE COPY OF THE JUDGMENT DATED 14-01-2022 IN WP(C) NO.30579 OF 2021 OF THIS HON'BLE COURT Exhibit-P8 A TRUE COPY OF JUDGMENT DATED 23-02-2022 IN WP(C) NO.6109 OF 2022 Exhibit-P9 A TRUE COPY OF JUDGMENT DATED 05-09-2023 IN WP(C) NO.29098 OF 2023 "