ERUMAPETTY SERVICE CO-OPERATIVE BANK LIMITED vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/10901/2019HC KeralaKLHC01027218201905 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the third respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petitions (Exts.P10 to P12) as expeditiously as possible, preferably within four weeks from the date of the order. Additionally, the Court directed that no coercive steps pursuant to Exts.P8 and P9 be taken against the assessee for a period of six weeks from the date of the order. The principle here is that courts can direct quasi-judicial authorities to dispose of pending matters expeditiously, especially when stay petitions are involved, to prevent prejudice to the assessee. The specific relief granted was a direction for speedy disposal and a temporary stay on coercive action.

What were the facts?

The petitioner, Erumapetty Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought a direction to the third respondent, the Commissioner of Income Tax (Appeals), to expeditiously consider and dispose of stay petitions (Exts.P10 to P12) filed in their pending appeals. The respondents are various authorities within the Income Tax Department, including the Central Board of Direct Taxes and the Principal Chief Commissioner of Income Tax. The writ petition was filed on April 5, 2019.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of stay petitions filed by the assessee in pending appeals? (Question of procedure/administrative direction). The assessee argued for an expeditious disposal of their stay petitions to avoid undue hardship. The revenue did not record any specific arguments against this prayer in the judgment.

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 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 10901 of 2019 PETITIONER/S: ERUMAPETTY SERVICE CO-OPERATIVE BANK LIMITED NO.R.206, P.O. KOTTAPPURAM MANGAD, ERUMAPETTY, THRISSUR DISTRICT-680 584, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI- 682 018. 3 THE COMMISSIONER OF INCOME TAX APPEALS, OFFICE OF THE COMMISSIONER OF INCOME TAX APPEAL, TRICHUR-680 001. 4 THE INCOME TAX OFFICER WARD I, INCOME TAX OFFICE, CITY PLAZA, WEST NADA, GURUVAYOOR-680 101. OTHER PRESENT: SC SRI. JOSE JOSEPH., SRI. NAVNEETH N NATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.10901/2019 -2-

J U D G M E N T Heard Sri P.C. Sasidharan, for petitioner and Sri Navneeth N.Nath, holding for the Standing Counsel for the respondents.

The petitioner prays for a direction to the third respondent to consider and dispose of Exts.P10 to P12 stay petitions filed in the appeals, expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the third respondent to consider and dispose of Exts.P10 to P12 stay petitions in the appeals as expeditiously as possible, preferably within four weeks from today. In the meantime no coercive steps pursuant to Exts.P8 and P9 be taken for six weeks from today. S.V.BHATTI JUDGE jjj

W.P.(C) No.10901/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE CLASSIFICATION CERTIFICATE ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES IN TERMS OF RULE 15 OF THE CO-OPERATIVE SOCIETIES RULES. EXHIBIT P2OF THE ASSESSMENT ORDER YEAR 2008-09 DATED 1.1.2016. EXHIBIT P3OF THE APPEAL DATED 00/02/2016. EXHIBIT P4OF THE ASSESSMENT ORDER OF THE YEAR 2013-14 DATED 8.3.2016. EXHIBIT P5OF THE APPEAL DATED 7.4.2016. EXHIBIT P6OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 19.12.2016. EXHIBIT P7OF THE APPEAL DATED 19.1.2017 EXHIBIT P8OF THE DEMAND NOTICE DATED 21.3.2019. EXHIBIT P9OF THE ORDER DATED 28.3.2019. EXHIBIT P10OF THE APPEAL ALONG WITH STAY PETITION DATED 2.4.2019. EXHIBIT P11OF THE APPEAL ALONG WITH STAY PETITION DATED 2.4.2019. EXHIBIT P12OF THE APPEAL ALONG WITH STAY PETITION DATED 2.4.2019. EXHIBIT P13OF THE JUDGMENT IN WPC NO.25262/2016 AND CONNECTED CASES DATED 7.4.2017.

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