Vallapuzha Service Co-operative Bank Ltd V. The Income Tax Officer Ward-3 and The National Faceless Appellate Centre and The Principal Chief Commissioner of Income Tax (Kerala)

WP(C)/39862/2023

AI Insights

The case involves Vallapuzha Service Co-operative Bank Ltd, which filed a writ petition against the orders passed by the National Faceless Appellate Centre and the Income Tax Officer for the assessment years 2014-15 and 2015-16. The petitioner contended that the first appellate authority did not consider all the grounds raised against the assessment orders. The court held that the appellate authority's oversight in not considering all grounds does not invalidate the appellate order, and the petitioner has the option to raise these grounds in a subsequent appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797319 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2023
• Assessment Year: misc
• Other Referred Cases: M/S Poonjar Service Co-operative Bank Ltd vs Income Tax Officer, Karuvannur Service Co-operative Bank Ltd vs ITO
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V P NARAYANAN
• Keywords: Appellate Authority; Assessment; Income Tax; Judicial review; Non-consideration of grounds
• Section: 143(3); 250; 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF DECEMBER 2023 / 10TH AGRAHAYANA, 1945 WP(C) NO. 39862 OF 2023 PETITIONER: VALLAPUZHA SERVICE CO-OPERATIVE BANK LTD 9/283, NELLAYA, CHERUPULASSERY, PALAKKAD, KERALA REPRESENTED BY ITS SECRETARY, SRI. ASHRAFALI. P, PIN – 679335 BY ADV. V.P.NARAYANAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-3, AAYAKAR BHAVAN, INCOME TAX OFFICE, ENGLISH CHURCH ROAD, PALAKKAD-, PIN – 678014 2 THE NATIONAL FACELESS APPELLATE CENTRE MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA ROAD, NEW DELHI REPRESENTED BY COMMISSIONER OF INCOME TAX APPEALS (NFAC), PIN – 110001 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (KERALA) CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682018 BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P .(C.) No.39862/2023 2 JUDGMENT The present writ petition has been filed impugning the orders in Exts.P5, P6 and P7 passed by the second respondent under Section 250 of the Income Tax Act, 1961 for the assessment years 2014-15 & 2015-16. The learned counsel for the petitioner submits that the first appellate authority has not considered all the groundS taken by the petitioner assessee and therefore, this Court may remand back the matter to the first appellate authority to re-consider the grounds taken by the petitioner assessee against the assessment orders in Exts.P1 to P3. 2. If the appellate authority has not considered one or more grounds taken by the assessee, the order passed by the first appellate authority does not become bad in law. The petitioner has a remedy to file appeal against the orders and may take all the grounds taken before the first appellate authority as well as additional W.P .(C.) No.39862/2023 3 grounds. However, for non-consideration of one or more grounds by the first appellate authority, this Court could not exercise its judicial review jurisdiction under Article 226 of the Constitution of India. I find this writ petition wholly misconceive and accordingly, it is dismissed. Sd/- DINESH KUMAR SINGH JUDGE DCS/01.12.2023 W.P .(C.) No.39862/2023 4 APPENDIX PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH THE DEMAND NOTICE ISSUED IN CASE OF THE PETITIONER FOR AY 2014-15 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT DATED 20.12.2016 EXHIBIT P2 THE TRUE COPY OF THE RECTIFICATION ORDER ISSUED UNDER SECTION 154 OF THE ACT BY THE 1ST RESPONDENT FOR AY 2014-15 EXHIBIT P3 THE TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR AY 2015- 16 UNDER SECTION 143(3) OF THE DATED 29.11.2017 EXHIBIT P4 A TRUE COPY OF THE NOTE SUBMITTED BY THE PETITIONER DATED 25.09.2023 IN REPLY TO THE NOTICE ISSUED UNDER SECTION 250 OF THE ACT FOR AY 2014-15 EXHIBIT P5 THE TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT UNDER SECTION 250 OF THE ACT FOR AY 2014-15, DATED 31.10.2023 EXHIBIT P6 A TRUE COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT UNDER SECTION 250 OF THE ACT FOR AY 2014-15 DATED 10.10.2023 AGAINST THE ORDER PASSED UNDER SECTION 154 OF THE ACT EXHIBIT P7 A TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT UNDER SECTION 250 OF THE ACT FOR AY 2015-16, DATED 31.10.2023 EXHIBIT P8 THE TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.A NO. 753/2021 DATED 28.06.2021 IN THE CASE OF M/S POONJAR SERVICE CO-OPERATIVE BANK LTD VS INCOME TAX OFFICER W.P .(C.) No.39862/2023 5 EXHIBIT P9 THE TRUE COPY OF THE JUDGMENT IN THE CASE OF KARUVANNUR SERVICE CO-OPERATIVE BANK LTD VS ITO IN W.P (C ) NO. 16614/2022 DATED 25.05.2022 "