THE KADAKKAL SERVICE CO-OP BANK LTD vs. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE

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WP(C)/16233/2019HC KeralaKLHC01041554201914 June 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the second respondent (Income Tax Officer) to consider and dispose of the stay petition (Ext.P5) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the Court ordered a stay on recovery proceedings pursuant to the orders under appeal before the second respondent for a period of two months from the date of the judgment. No issues were left undecided; the court granted the relief sought by the petitioner regarding expeditious disposal and interim relief.

What were the facts?

The petitioner, The Kadakkal Service Co-op Bank Ltd, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition sought a direction to the Income Tax Officer, Ward-4, Kollam (the second respondent) to expeditiously consider and dispose of a stay petition filed by the petitioner. The stay petition was filed in relation to orders under appeal before the second respondent. The petitioner was represented by Dr. K.P Pradeep, and the respondents were represented by the Government Pleader, Smt. M.M Jasmin.

What were the issues?

1. Whether the High Court should direct the Income Tax Officer to expeditiously consider and dispose of the stay petition filed by the petitioner? (Question of procedure and administrative efficiency) The petitioner argued for an expeditious disposal of their stay petition. The revenue, through the Government Pleader, was present and heard. No specific arguments from the revenue are recorded in the judgment regarding the merits of the stay petition itself, but their presence indicates they were aware of the proceedings.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 14TH DAY OF JUNE 2019 / 24TH JYAISHTA, 1941 WP(C).No.16233 of 2019 PETITIONER: THE KADAKKAL SERVICE CO-OP BANK LTD NO. 3456, KADKKAL P.O., KOLLAM 691 536, REPRESENTED BY ITS SECRETARY ASOKAN.P. BY ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SMT.T.THASMI RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS CHARIMAN. 2 INCOME TAX OFFCIER,WARD-4, KOLLAM OFFICER OF THE ADDITIONAL COMMISSIONER OF INCOME TAX-KOLLAM RANGE, AYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691001. 3 COMMISSIONER OF INCOME TAX APPEALS THIRUVANANTHAPURAM AAYAKAR BHAVAN KOWADIAR, THIRUVANANTHAPURAM 695 003 OTHER PRESENT: GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.16233 of 2019 -2-

JUDGMENT Heard Dr. K.P Pradeep., the counsel for the petitioner and Smt. M.M Jasmine, the learned Government Pleader.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P5 stay petition expeditiously.

3.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P5 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE SJ -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. AAAAT 291OR /2010-11 DATED 29.12.2018 ISSUED FOR THE YEAR 2010-11 BY THE 2ND RESPONDENT EXHIBIT P1 AOF THE ASSESSMENT ORDER NO. AAAAT 291OR /2011-12 DATED 30.12.2018 ISSUED FOR THE YEAR 2011-12 BY THE 2ND RESPONDENT EXHIBIT P1 BOF THE ASSESSMENT ORDER NO. AAAAT 291OR /2013-14 DATED 30.12.2018 ISSUED FOR THE YEAR 2013-14 BY THE 2ND RESPONDENT EXHIBIT P1 COF THE ASSESSMENT ORDER NO. AAAAT 291OR /2014-15 DATED 30.12.2018 ISSUED FOR THE YEAR 2010-11 BY THE 2ND RESPONDENT EXHIBIT P1 DOF THE ASSESSMENT ORDER NO. AAAAT 291OR /2016-17 DATED 26.12.2018 ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT EXHIBIT P2OF THE APPELLATE ORDER DATED 28.11.2018 IN ITA NO. 217/EF/TVM/CIT A /TVM/2017-18 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3OF THE APPEAL DATED 21.1.2019 FOR THE YEAR 2010-11 PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P3 AOF THE APPEAL DATED 22.1.2019 FOR THE YEAR 2011-12 PENDING BEFORE THE 3RD RESPONDENT.

-4- EXHIBIT P3 BOF THE APPEAL DATED 22.1.2019 FOR THE YEAR 2013-14 PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P3 COF THE APPEAL DATED 22.1.2019 FOR THE YEAR 2014-15 PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P3 DOF THE APPEAL DATED 22.1.2019 FOR THE YEAR 2016-17 PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF THE NOTICE IN PAN AAAAT 29 10R DATED 22.5.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF THE STAY APPLICATION DATED 6.6.2019 FILED AND PENDING BEFORE THE 3RD RESPONDENT BY THE PETITIONER.

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