Thiruvilwamala Service Co Operative Bank Limited V. The Commissioner of Income Tax (Appeals) and The National Faceless Appeal Centre and The Income Tax Officer, Ward 2

WP(C)/31823/2023

AI Insights

The case involves Thiruvilwamala Service Co Operative Bank Limited, which filed a writ petition against the Income Tax Department's assessment order (Exhibit P1) dated 12.12.2017. The petitioner sought to quash this order and requested that their pending appeal (Exhibit P3) be considered on merits, referencing precedents set by the Supreme Court and the Kerala High Court. The primary contention was the delay in the appellate process, which led to ongoing recovery proceedings against the petitioner. The court's decision focused on ensuring a timely resolution of the appeal and halting further recovery actions until the appeal's outcome.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797861 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-09-2023
• Assessment Year: misc
• Other Referred Cases: Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of Income Tax and another \\u2013 2021 (1) KHC 303 SC = 431 ITR 1, Principal Commissioner of Income Tax v. Peroorkada Service Co-operative Bank [(2022) 442 ITR 141 (Ker.)
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: O D SIVADAS
• Keywords: Appeal Pending; Income tax assessment; Recovery proceedings; Writ of Certiorari; Writ of Mandamus
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO. 31823 OF 2023 PETITIONER: THIRUVILWAMALA SERVICE CO OPERATIVE BANK LIMITED. NO. R 234, THIRUVILWAMALA.P.O, THRISSUR DISTRICT REPRESENTED BY ITS SECRETARY., PIN – 680 588. BY ADV O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, THRISSUR, PIN – 680 001. 2 THE NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER., PIN – 110 001 3 THE INCOME TAX OFFICER, WARD 2, (5) AAYKAR BHAVAN, THRISSUR,, PIN – 680 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 31823/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 31823 of 2023 --------------------------------------------------------- Dated this the 29th day of September, 2023. JUDGMENT The present writ petition has been filed by the petitioner seeking the following reliefs: 1) Call for the records leading to Exhibit P1 order issued by the third respondent and quash the same by issuing a writ of certiorari. 2) Issue a writ of mandamus or other appropriate writ, order or issue a writ of mandamus or other appropriate writ, order or direction to the first and second respondents to consider Exhibit P3 appeal submitted by the petitioner against Exhibit P1 assessment order on merit taking note of the dictum laid down by the Hon’ble Supreme Court in Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of Income Tax and another – 2021 (1) KHC 303 SC = 431 ITR 1 and also the dictum laid down in Principal Commissioner of Income Tax v. Peroorkada Service Co-operative Bank [(2022) 442 ITR 141 (Ker.) and fresh orders in the matter. 3) Issue any appropriate writ, order or direction, restraining the respondents from taking coercive proceedings against the petitioner, pursuance to Exhibit P1 order till the disposal of the appeal filed by the petitioner before the appellate authority. 2. The petitioner has filed Exhibit P3 appeal against Exhibit P1 W.P.(C) No. 31823/2023 : 3 : assessment order dated 12.12.2017 before the second respondent in the year 2018. However, the said appeal is now pending before the second respondent. The learned counsel for the petitioner submits that since the appeal has not been decided by the second respondent, the petitioner is facing recovery proceedings in pursuance to Exhibit P1 assessment order. 3. Sri. Joseph John, the learned Standing Counsel, submits that Exhibit P3 appeal shall be taken up for consideration expeditiously. 4. Considering the said submission, the present writ petition is disposed of with a direction to respondent Nos. 1 and 2 to take up the appeal for consideration at an early date and decide the same expeditiously, preferably within a period of six months, subject to the co-operation of the petitioner. Till then, the recovery proceedings against the petitioner pursuant to Exhibit P1 assessment order shall stand stayed. Writ petition stands finally disposed of. sd/- DINESH KUMAR SINGH, JUDGE. Rv W.P.(C) No. 31823/2023 : 4 : APPENDIX OF WP(C) 31823/2023 PETITIONER’S EXHIBITS: Exhibit P1 THE COPY OF THE ASSESSMENT ORDER DATED 12/12/2017 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER UNDER SEC. 156 OF INCOME TAX ACT DATED 12/12/2017 Exhibit P3 TRUE COPY OF THE APPEAL FILED AGAINST EXT.P1 ORDER DATED 24/01/2018 Exhibit P4 THE COPY OF THE JUDGMENT IN WP(C) NO. 18004/2021 DATED 6.09.2021 RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge. rv "