ALOOR SERVICE CO-OPERATIVE BANK NO.693 vs. INCOME TAX OFFICER

WP(C)/10592/2019HC KeralaKLHC01026521201904 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petition filed by the petitioner (Ext.P3) as expeditiously as possible, preferably within two months from the date of the order. 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 order. The court did not decide on the merits of the appeal or the stay petition itself, but rather on the procedural aspect of timely disposal and interim relief during the pendency of the stay petition.

What were the facts?

The petitioner, Aloor Service Co-operative Bank No. 693, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of its stay petition. The appeal is pending before the second respondent (CIT(A)). The petitioner is represented by its Secretary. The respondents are the Income Tax Officer, Ward 2(1), and the Commissioner of Income Tax (Appeals). The writ petition was filed on April 4, 2019.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of the stay petition filed by the petitioner? (Question of procedure/discretion). Assessee's Contention: The petitioner bank seeks a direction for the expeditious disposal of its stay petition by the second respondent (CIT(A)). Revenue's Contention: The judgment records no specific contention from the revenue regarding the direction for expeditious disposal.

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 THURSDAY, THE 04TH DAY OF APRIL 2019 / 14TH CHAITHRA, 1941 WP(C).No. 10592 of 2019 PETITIONER: ALOOR SERVICE CO-OPERATIVE BANK NO.693 SAHAKARANA MANDIRAM MALA VIA, ALOOR, THRISSUR 680 683, REPRESENT BY ITS SECRETARY FILO T.J. BY ADVS. SRI.S.ARUN RAJ SRI.S.VINODKUMAR RESPONDENTS: 1 INCOME TAX OFFICER WARD 2, (1) AAYAKR BHAVAN, SHAKTHANTHAMPURAM NAGAR, THRISSUR 680 001. 2 THE COMMISSIONER OF INCOME TAX APPEALS, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SHAKTHANTHAMPURAMNAGAR, THRISSUR 680 001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 10592 of 2019

JUDGMENT Heard Sri. Arun Raj S., the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition expeditiously.

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 today. In the meantime the recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 10592 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 23.12.2018 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2016- 17 EXHIBIT P2OF THE STATUTORY FIRST APPEAL FIELD BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2016-

17.

EXHIBIT P3OF THE STAY PETITIONER FIELD BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2016-17.

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