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

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WP(C)/9924/2019HC KeralaKLHC01025061201901 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of Ext.P4 appeal as expeditiously as possible, preferably within four weeks from the date of the order (April 1, 2019). Additionally, the Court stayed recovery proceedings pursuant to the orders under appeal before the second respondent for a period of four weeks from the date of the order. The principle established is that courts can direct appellate authorities to dispose of pending matters within a reasonable timeframe to prevent undue delay and hardship, and can also grant a stay on recovery proceedings pending such disposal.

What were the facts?

The petitioner, Elamkulam 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 Ext.P4, which is an appeal filed by the petitioner. The assessment year(s) are not specified. The order or action under challenge is the pending appeal before the CIT(A). The amount in dispute is not stated. The procedural history involves the filing of an appeal before the CIT(A) which the petitioner seeks to have disposed of quickly.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal expeditiously, and if so, within what timeframe? (Question of procedure/administrative direction) Assessee's Contention: The petitioner, Elamkulam Service Co-operative Bank Ltd., argued that its appeal before the second respondent (CIT(A)) needs to be considered and disposed of urgently. They sought a direction for expeditious disposal. Revenue's Contention: The revenue, represented by the Income Tax Officer and the Standing Counsel, did not explicitly record any arguments against the prayer for expeditious disposal. The judgment notes that the Standing Counsel appeared on behalf of the learned Standing Counsel.

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 MONDAY, THE 01ST DAY OF APRIL 2019 / 11TH CHAITHRA, 1941 WP(C).No. 9924 of 2019 PETITIONER: ELAMKULAM SERVICE CO-OPERATIVE BANK LTD NO.1878, REPRESENTED BY ITS SECRETARY, KALLUVATHUKKAL P.O,KOLLAM DISTRICT-691 578. BY ADVS. T R HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD - 1, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-PIN-691 001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-PIN-695 003. SC SRI. CHRISTOPHER ABRAHAM., SRI O.P. JOSE WINSON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 9924 of 2019

JUDGMENT Heard Sri. T.R Harikumar, the learned counsel for the petitioner and Sri. O.P Jos Winson appeared on behalf of the learned Standing Counsel.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P4 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.P4 appeal as expeditiously as possible, preferably within four weeks from today. Recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for four weeks from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 9924 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 07.01.2016 ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL) KOLLAM. EXHIBIT P2 AOF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 22.03.2016. EXHIBIT P3 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22.03.2016. EXHIBIT P4 AOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT, AGAINST EXT P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 08.04.2016. EXHIBIT P5 AOF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13.04.2016. EXHIBIT P6 AOF THE NOTICE DATED 10.01.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7 AOF THE JUDGMENT DATED 21.02.2019 IN WPC NO.5070 OF 2019.

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