EDATHIRINJI SERVICE CO-OPERATIVE vs. THE INCOME TAX OFFICER

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WP(C)/10609/2019HC KeralaKLHC01026652201904 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. 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 reasoning was based on the circumstances of the case, implying a need for prompt action. 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. No issues were expressly left undecided.

What were the facts?

The petitioner, Edathirinji Service Co-operative Bank, 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 a stay petition (Ext.P3). The petitioner is challenging an order or action passed by the Income Tax Officer, Ward 2(1), Thrissur. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history involves the filing of an appeal before the Commissioner of Income Tax (Appeals) and a pending stay petition before that authority.

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) The petitioner argued for an expeditious disposal of their stay petition. The revenue, represented by the Standing Counsel, did not record any specific arguments against this prayer. The court did not explicitly frame the issues as questions of law or mixed law and fact, nor did it name specific provisions of the Income Tax Act. The core of the matter was the petitioner's request for a timely decision on their pending stay application.

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. 10609 of 2019 PETITIONER: EDATHIRINJI SERVICE CO-OPERATIVE BANK R 137, EDATHIRINJI, EDATHIRINJI P.O., THRISSUR 680 122, REPRESENTED BY ITS SECRETARY C.K. SURESH BABU. BY ADVS. SRI.S.ARUN RAJ SRI.S.VINODKUMAR RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2 (1), AAYAKAR BHAVAN, SHAKTHATHAMPURAN 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. 10609 of 2019

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

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition 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 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. 10609 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 22.12.2018 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2016- 17 EXHIBIT P2OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER 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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