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

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WP(C)/10786/2019HC KeralaKLHC01026824201905 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 second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petition (Ext.P3) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. The appeal (Ext.P2) is to be considered and disposed of within six months. Additionally, an interim stay of recovery was granted for two months from the date of the judgment. The reasoning is based on the circumstances of the case and the need for timely disposal of pending matters. The principle is that courts can direct statutory authorities to dispose of matters within a reasonable time frame. No issues were expressly left undecided.

What were the facts?

The petitioner, The Mavilayi Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition sought a direction to the second respondent, the Commissioner of Income Tax (Appeals), to expeditiously consider and dispose of the petitioner's appeal (Ext.P2) and a stay petition (Ext.P3). The respondents are the Income Tax Officer and the Commissioner of Income Tax (Appeals). The assessment years are not specified in the judgment. The procedural history involves the filing of an appeal and a 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 pending appeal and stay petition filed by the petitioner? (Question of law and fact, turning on principles of administrative expediency and the right to timely adjudication). Assessee's Contention: The petitioner argued that the Commissioner of Income Tax (Appeals) should be directed to dispose of the appeal and stay petition promptly. Revenue's Contention: The judgment records that the learned counsel appearing on behalf of the Standing Counsel for the respondents was heard, but their specific contentions are not detailed.

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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. 10786 of 2019 PETITIONER/S: THE MAVILAYI SERVICE CO-OPERATIVE BANK LTD MAVILAYI P.O, KANNUR-670622, REPRESENTED BY ITS SECRETARY KINCE VARGHESE BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER WARD-I AND TPS, KANNUR RANGE, AAYAKAR BHAVAN, KANNUR-670006. 2 THE COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS), NORTH BLOCK, MANANCHIRA, KOZHIKODE-673001. OTHER PRESENT: GP. SMT. M.M. JASMINE 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. 10786/2019 -2-

J U D G M E N T Heard Sri Arun Raj S., the petitioner's counsel and Sri Jos Winson, the learned counsel appearing on behalf of the Standing Counsel for the respondents.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal 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.P3 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment and the appeal to be considered and disposed of within six months. In the meantime there shall be an interim stay of recovery for two months from today. S.V.BHATTI JUDGE jjj

W.P.(C) No. 10786/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 19.12.2016 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY-2014-15. EXHIBIT P2OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY-2014-15 EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER SOCIETY BEFORE THE 2ND RESPONDENT FOR THE AY-2014-15.

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