VILAPPIL SERVICE CO-OPERATIVE BANK LTD. V. THE JOINT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER

WP(C)/20066/2021

AI Insights

The case involves the Vilappil Service Co-operative Bank Ltd., which faced a penalty order under Section 271B of the Income Tax Act. The bank had filed an appeal against this penalty, which was successfully uploaded to the Income Tax Department's portal. However, due to technical issues, the stay petition could not be uploaded, leading to concerns that the appeal might become ineffective if the demand notice was executed. The court's decision focused on providing the petitioner another opportunity to upload the stay petition, ensuring that the appeal process could be effectively completed without premature enforcement of the demand notice.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 686695 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-09-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: BABU NAIR; SMITHA BABU
• Keywords: Faceless assessment; Penalty; Stay Petition; Electronic portal
• Section: 271B; 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943 WP(C) NO. 20066 OF 2021 PETITIONER: VILAPPIL SERVICE CO-OPERATIVE BANK LTD. NO.2522, HEAD OFFICE, PEYAD, THIRUVANANTHAPURAM, REP. BY ITS SECRETARY, S. RICHARDSON, S/O.S.STEPHENSON, AGED 56 YEARS, RESIDING AT TRIPTHI, MALAYAM P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS. BABU S. NAIR SMITHA BABU RESPONDENTS: 1 THE JOINT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO.356, C.R.BUILDING, IP ESTATE, NEW DELHI 110 002 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), ROOM NO.356, C.R.BUILDING, IP ESTATE, NEW DELHI 110 002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20066 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) No.20066 of 2021 …........................................ Dated this the 24TH day of September, 2021 JUDGMENT Petitioner is a primary Agricultural Co-operative Credit Society. He faces an order of penalty under Section 271B of the Income Tax Act as per Ext.P1. Petitioner has preferred a statutory appeal as Ext.P3 which was uploaded in the portal of Income Tax Department. However, it is submitted that, petitioner has not been able to upload the stay petition which was filed on 12/9/2021, due to the glitches in the electronic portal of the Income Tax Department in spite of several attempts. Petitioner apprehends that his appeal will become infructuous, if the notice of demand is carried out. WP(C) NO. 20066 OF 2021 3 2. The learned Standing Counsel Adv.Christopher Abraham submitted that the glitches in the electronic portal of the Income Tax Department has already been rectified and petitioner can attempt to upload the stay petition, which it has already filed in physical format as evident from Ext.P7. 3. Having regard to the submissions made as above, I direct the petitioner to make an attempt to upload the stay petition Ext.P5, once again on or before 30/9/2021. If petitioner is able to be upload the stay petition as directed above, within the time stipulated, the Appellate Authority shall considered the stay petition within a period of 2 months from the date of receipt of a copy of this judgment. 4. If by any chance petitioner is unable to upload the stay petition by 30/9/2021, and the same is intimated to the appellate authority along with a copy of this judgment, WP(C) NO. 20066 OF 2021 4 the Appellate Authority will take up stay petition filed in physical format as Ext.P7 and consider the same as directed above within the time limit specified above. All coercive proceedings pursuant to Ext.P2 notice of demand shall be kept pending till such consideration. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 20066 OF 2021 5 APPENDIX OF WP(C) 20066/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 271B OF THE INCOME TAX ACT DATED 9.8.2021. Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND ISSUED UNDER SECTION 156 OF THE INCOME TAX, TO THE PETITIONER BY THE FIRST RESPONDENT DATED, 9.8.2021. Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 30.8.2021. Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT ON RECEIPT OF EXHIBIT P3 APPEAL. Exhibit P5 TRUE COPY OF THE APPLICATION FOR STAY PREPARED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT, 12.9.21. Exhibit P6 TRUE COPY OF THE POSTAL RECEIPT SHOWING THE DISPATCH OF EXHIBIT P5 DATED, 14.9.2021. Exhibit P7 TRUE COPY OF THE TRACK CONSIGNMENT OF THE POSTAL DEPARTMENT. RESPONDENT’S EXHIBITS: NIL AJM //TRUE COPY// PA TO JUDGE "