AMBALAPAD SERVICE CO-OPERATIVE BANK LTD.NO.759 vs. THE INCOME TAX OFFICER WARD 2 (1)

PDF · subscribers
WP(C)/11285/2019HC KeralaKLHC01028259201909 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, considering the circumstances, disposed of the writ petition by issuing a direction to the 2nd respondent, the Commissioner of Income Tax (Appeals). The Commissioner was directed to consider and dispose of the stay petition (Ext.P4(a)) 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 for a period of two months from the date of the judgment. The principle underlying this decision is that appellate authorities should act with reasonable dispatch in considering stay applications to prevent undue hardship to assessees pending final adjudication. No specific issue was left undecided; the Court granted the relief sought by the petitioner regarding the expeditious disposal of the stay petition and interim relief.

What were the facts?

The petitioner, Ambalapad Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition was directed against the Income Tax Officer, Ward 2(1), and the Commissioner of Income Tax (Appeals). The petitioner sought a direction for the 2nd respondent (Commissioner of Income Tax (Appeals)) to expeditiously consider and dispose of a stay petition, marked as Ext.P4(a). The assessment years and the specific dispute amount are not recorded in the judgment. The procedural history leading to the filing of the writ petition is not detailed, other than the existence of a pending stay petition before the appellate authority.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of the stay petition filed by the assessee (Petitioner)? Assessee's Contention: The petitioner bank argued that the Commissioner of Income Tax (Appeals) should be directed to dispose of the stay petition (Ext.P4(a)) promptly. No specific legal provisions or precedents were cited by the petitioner in support of this plea within the provided text. Revenue's Contention: The revenue, represented by the Standing Counsel, was heard. However, the judgment does not record any specific arguments or contentions raised by the revenue in response to the petitioner's prayer for expeditious disposal. The revenue's participation was limited to being heard.

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 TUESDAY, THE 09TH DAY OF APRIL 2019 / 19TH CHAITHRA, 1941 WP(C).No. 11285 of 2019 PETITIONER/S: AMBALAPAD SERVICE CO-OPERATIVE BANK LTD.NO.759 XI/57, P.O.KUNDUKAD-680028, THRISSUR REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.M.SASINDRAN SRI.V.VENUGOPAL RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2 (1) AYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAM NAGAR, THRISSUR-680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR- 680001. SRI.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11285 of 2019 2

JUDGMENT Heard Sri.M.Sasindran, the learned counsel for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing for the respondents.

2.

The petitioner prays for a direction to the 2nd respondent to consider and dispose of Ext.P4(a) stay petition expeditiously.

3.

Having regard to the circumstances of the case, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P4(a) stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. In the meantime the recovery proceedings are stayed for two months from today. S.V.BHATTI JUDGE Ac

WP(C).No. 11285 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE OF CLASSIFICATION DATED 3.10.2016 ISSUED BY THE JOINT REGISTRAR(GENERAL) OF CO- OPERATIVE SOCIETIES, THRISSUR. EXHIBIT P1 A AOF THE CERTIFICATE ISSUED BY THE ASSISTANT REGISTRAR(GENERAL) THALAPPILLY DATED 21/01/2019 EXHIBIT P2 AOF THE ASSESSMENT ORDER DATED 21.12.2018 FOR THE ASSESSMENT YEAR 2016- 2017 EXHIBIT P3 AOF THE DEMAND NOTICE DATED 30.10.2018 EXHIBIT P4 AOF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4 A AOF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT EXHIBIT P5 AOF THE NOTICE UNDER SECTION 221(1) OF THE INCOME TAX ACT EXHIBIT P6 AOF THE JUDGMENT DATED 21.12.2017 IN WP(C)NO.38566/2017 RESPONDENTS'S EXHIBITS: NIL

Recent GST High Court judgments

Search GST case law →