THE PUDUPPARIYARAM SERVICE CO-OPERATIVE BANK LTD.NO. F-1509 V. THE INCOME TAX OFFICER

WP(C)/5752/2018

AI Insights

The case involves the Puduppariyaram Service Co-operative Bank Ltd., which is the petitioner, and the Income Tax Officer and the Commissioner of Income Tax (Appeals) as respondents. The petitioner challenged an assessment order issued by the Income Tax Officer for the year 2010-11, which was revised under Section 143(3) of the Income Tax Act. Aggrieved by this order, the petitioner filed an appeal, which was delayed by 27 days. The petitioner filed an application for condonation of this delay and also a stay application. The writ petition was filed due to the delay in the appellate authority's consideration of these applications.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 698993 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-02-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; K KRISHNA
• Keywords: Assessment Order; Condonation of delay; Income Tax; Stay Application
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 21ST DAY OF FEBRUARY 2018 / 2ND PHALGUNA, 1939 WP(C).No. 5752 of 2018 PETITIONER(S) THE PUDUPPARIYARAM SERVICE CO-OPERATIVE BANK LTD.NO. F-1509 PUDUPPARIYARAM P.O, PALAKKAD - 678 731, REPRESENTED BY ITS SECRETARY, VANAJA T.K. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD NO.2, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR - 680 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5752 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. // true copy // PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = W.P.(C).No.5752 of 2018 = = = = = = = = = = = = Dated this the 21st day of February, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. The self assessment made by the petitioner under the Act has been revised as per Ext.P1 order in terms of Section 143(3) of the Act. Aggrieved by Ext.P1 order, the petitioner preferred Ext.P2 appeal. There was a delay of 27 days in filing the appeal. The petitioner, therefore, preferred Ext.P3 application for condonation of the said delay. The petitioner preferred Ext.P4 application for stay also in Ext.P2 appeal. The grievance of the petitioner in the writ petition concerns the delay on the part of the appellate authority in considering the application for condonation of delay as also the application for stay. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the WPC.No.5752 of 2018 2 case, I deem it appropriate to dispose of the writ petition directing the second respondent to consider and pass orders on Ext.P3 application preferred by the petitioner for condonation of delay in filing Ext.P2 appeal. Ordered accordingly. This shall be done within two months from the date of receipt of a copy of this judgment. Needless to say that if the delay in filing the appeal is condoned, orders shall also be passed on Ext.P4 application for stay within the aforesaid time limit. Needless also to say that until orders are passed on the application for stay or the delay petition, as the case may be, further proceedings for realisation of the amounts covered by Ext.P1 order shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy // "