ALA SERVICE CO-OPERATIVE BANK LTD.NO.321 vs. INCOME TAX OFFICER

WP(C)/10530/2019HC KeralaKLHC01026427201904 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 (Ext.P3) as expeditiously as possible, preferably within two months from the date of the order. Concurrently, 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 reasoning is based on the circumstances of the case and the need for timely resolution of the pending appeal and stay application. No specific issue was left undecided, as the court addressed the procedural request for expeditious disposal and granted interim relief.

What were the facts?

The petitioner, Ala Service Co-operative Bank Ltd., 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 stay petition was filed in relation to an appeal pending before the second respondent. The assessment years and the specific order or action under challenge are not detailed. The procedural history involves the filing of the stay petition before the appellate authority, which prompted the present writ petition. The amount in dispute is not stated.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay petition expeditiously, and if so, within what timeframe? (Question of procedure and administrative efficiency) The petitioner argued for an expeditious disposal of its stay petition by the second respondent. The revenue did not record any specific arguments in this regard in the judgment. The court considered the circumstances of the case in deciding the prayer.

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. 10530 of 2019 PETITIONER: ALA SERVICE CO-OPERATIVE BANK LTD.NO.321 SANTHIPURAM, KODUNGALLUR, THRISSUR-680 668 REPRESENTED BY ITS SECRETARY RAJENDRAN P.R. BY ADVS. SRI.S.ARUN RAJ SRI.S.VINODKUMAR RESPONDENTS: 1 INCOME TAX OFFICER WARD-2(1), AAYAKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, 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. 10530 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. 10530 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 20.12.2018 PASSED BY THE IST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2016-

17.

EXHIBIT P2OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2016-

17.

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

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