THE ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER

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WP(C)/12501/2019HC KeralaKLHC01031469201924 April 2019Author: HONOURABLE SMT. JUSTICE P.V.ASHA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the second respondent, the Commissioner of Income Tax (Appeals), to entertain the appeal (Ext.P5) filed by the petitioner. Furthermore, the Court directed the Commissioner of Income Tax (Appeals) to take up and pass orders on the stay petition (Ext.P6) expeditiously, and at any rate, within a period of two months from the date of receipt of a copy of the judgment. The High Court's decision was procedural, focusing on ensuring the appeal and stay petition were considered by the appellate authority without delving into the merits of the tax dispute itself. No specific findings on the tax liability or the grounds of appeal were made.

What were the facts?

The petitioner, The Andoorkonam Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition was filed against an order passed by the first respondent, the Income Tax Officer, Ward 2(1). The petitioner had previously filed an appeal (Ext.P5) and a stay petition (Ext.P6) before the second respondent, the Commissioner of Income Tax (Appeals), challenging the order of the Income Tax Officer. The petitioner sought a direction from the High Court to the Commissioner of Income Tax (Appeals) to consider their pending appeal and stay petition.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to consider the appeal and stay petition filed by the petitioner? Assessee's Contention: The petitioner, The Andoorkonam Service Co-operative Bank Ltd., argued that they have filed an appeal and a stay petition before the Commissioner of Income Tax (Appeals) and sought a direction for their expeditious consideration. The petitioner relied on the procedural right to have their appeal and stay application heard. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the issues raised by the petitioner. The revenue was represented by standing counsel, but their arguments are not detailed in the provided text.

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 SMT. JUSTICE P.V.ASHA WEDNESDAY, THE 24TH DAY OF APRIL 2019 / 4TH VAISAKHA, 1941 WP(C).No. 12501 of 2019 PETITIONER/S: THE ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD. NO.3127, REPRESENTED BY ITS SECRETARY, KEEZHAVOOR PO, THIRUVANANTHAPURAM DISTRICT, 695584 BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.JAIBY PAUL RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2 (1), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AYAKARA BHAVAN, KOWDIAR PO, THIRUVANANTHAPURAM DISTRICT, 695003 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKARA BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN 695003 OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: kkj -2- W.P.(C). No. 12501 of 2019

JUDGMENT Aggrieved by Ext.P4 order passed by the first respondent, the petitioner submitted Ext.P5 appeal before the 2nd respondent along with Ext.P6 stay petition. The learned counsel for the petitioner seeks a direction to the 2nd respondent to consider Ext.P5 appeal and Ext.P6 stay petition.

2.

Accordingly this Writ Petition is disposed of directing the second respondent to entertain Ext.P5 appeal and to take up Ext.P6 stay petition. Orders shall be passed on Ext.P6 stay petition, as expeditiously as possible and at any rate within a period of two months of the date of receipt of a copy of this judgment. P.V.ASHA, JUDGE kkj

-3- W.P.(C). No. 12501 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 07.11.2017 ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM. EXHIBIT P2 AOF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 03.06.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 AOF THE ORDER IN ITA NO.17/TVM/CIT(A),TVM/2014-15 DATED 20.11.217 OF THE 2ND RESPONDENT. EXHIBIT P4 AOF THE PROCEEDINGS F.NO.AAAAA5990N/ITO/W-2(5)/TVM/2017-18 DATED 15.12.2017 OF THE 1ST RESPONDENT. EXHIBIT P5 AOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT, AGAINST EXT.P4, ALONG WITH COVERING LETTER DATED 10.02.2018. EXHIBIT P6 AOF THE STAY PETITION FILED IN EXT.P5, APPEAL DATED 10.02.2018. EXHIBIT P7 AOF THE NOTICE FNO.AAAAA5990N/ITO/W-2(1)/TVM/2019-20 DATED 05.04.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 AOF THE JUDGMENT DATED 21.02.2019 IN WP(C)NO.5070 OF 2019.

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