VENGARA SERVICE CO-OPERATIVE RURAL BANK LIMITED, vs. THE INCOME TAX OFFICER,

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WP(C)/9907/2019HC KeralaKLHC01024977201929 March 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by issuing a direction to the second respondent, the Commissioner of Income Tax (Appeals). The court directed the Commissioner (Appeals) to consider and dispose of the stay petitions (Exts.P10, P12, P14, P16) within two months from the date of receipt of a copy of the judgment. Furthermore, the Commissioner (Appeals) was directed to consider and dispose of the appeals (Exts.P9, P11, P13, P15) as expeditiously as possible, preferably within three months from the date of receipt of a copy of the judgment. As an interim measure, the recovery proceedings pursuant to the orders under appeal before the second respondent were stayed for two months. The court did not decide on the merits of the appeals or stay petitions themselves, but rather on the procedural aspect of their timely disposal.

What were the facts?

The petitioner, Vengara Service Co-operative Rural Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought a direction for the second respondent, the Commissioner of Income Tax (Appeals), to expeditiously consider and dispose of several stay petitions (Exts.P10, P12, P14, P16) and appeals (Exts.P9, P11, P13, P15). The Income Tax Officer, Ward-3, Tirur, and other revenue authorities were listed as respondents. The specific assessment years and the amounts in dispute were not recorded in the judgment. The procedural history involved the filing of appeals and stay petitions before the Commissioner (Appeals).

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to expeditiously consider and dispose of the pending stay petitions filed by the petitioner? (Question of procedure/administrative direction) 2. Whether the Commissioner of Income Tax (Appeals) should be directed to expeditiously consider and dispose of the pending appeals filed by the petitioner? (Question of procedure/administrative direction) Assessee's Contention: The petitioner bank argued for an expeditious disposal of its pending stay petitions and appeals before the Commissioner (Appeals). No specific legal provisions or precedents were cited in the judgment for this contention. Revenue's Contention: The revenue did not record any specific arguments against the petitioner's prayer for expeditious disposal in the judgment. The Senior Government Pleader appeared before the court.

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 FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 9907 of 2019 PETITIONER: VENGARA SERVICE CO-OPERATIVE RURAL BANK LIMITED, NO.F 1186, REPRESENTED BY ITS SECRETARY HAMEED M., AGED 35 YEARS, S/O.ABDULLAKUTTY, VENGARA.P.O., MALAPPURAM DISTRICT, KOCHI-676304. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-3, TIRUR TOWN HALL ROAD, TIRUR-676101. 2 THE COMMISSISONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. 3 THE ASST. COMMISSIONER OF INCOME TAX, C.R.BLDG., I S PRESS ROAD, KOCHI, PIN-682018. 4 THE JOINT COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA, KOZHIKODE-673001. 5 THE DISRICT CO-OPERATIVE BANK MALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, MALAPPURAM POST, MALAPPURAM DISTRICT-676505. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9907 of 2019 2

JUDGMENT Heard Sri. C.A Jojo, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned Senior Government Pleader.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P10, P12, P14, P16 stay petitions and Exts.P9, P11, P13, P15 appeals 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 Exts.P10, P12, P14, P16 stay petitions within two months and Exts.P9, P11, P13, P15 appeals as expeditiously as possible, preferably within three months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months. S.V.BHATTI JUDGE Ac APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2008-09 DATED 26.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE FOR RS.3,12,400/- DATED 26.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 AOF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 AOF THE DEMAND NOTICE FOR RS.45,21,740/- DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 AOF THE ASSESSMENT ORDER AY 2015-16 DATED 26.12.2017 BEFORE THE 2ND RESPONDENT. EXHIBIT P6 AOF THE DEMAND NOTICE FOR AY 2015-16 DATED 26.12.2017 FOR RS.78,63,640/- ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7 AOF THE ASSESSMENT ORDER FOR AY 2016-17 DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P8 AOF THE DEMAND NOTICE FOR RS.85,28,223/- DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P9 AOF THE APPEAL FOR AY 2008- 09 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10 AOF THE STAY PETITION FOR AY 2008-09 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT. EXHIBIT P11 AOF THE APPEAL FOR AY 2013- 14 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P12 AOF THE STAY PETITION FOR AY 2013-14 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT.

EXHIBIT P13 AOF THE APPEAL FOR AY 2015- 16 DATED 28.1.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P14 AOF THE STAY PETITION FOR AY 2015-16 DATED 20.2.2018 BEFORE THE 2ND RESPONDENT. EXHIBIT P15 AOF THE APPEAL FOR AY 2016- 17 DATED 20.1.2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P16 AOF THE STAY PETITION FOR AY 2016-17 DATED 25.1.2019 BEFORE THE 2ND RESPONDENT. EXHIBIT P17 AOF THE NOTICE DATED 28.1.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P18 AOF THE LETTER DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE

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