THE MUNDUR SERVICE CO-OPERATIVE BANK LTD.NO.F 1650 vs. THE INCOME TAX OFFICER,

WP(C)/8140/2019HC KeralaKLHC01020717201919 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to consider the stay application (Ext.P3) within two months from the date of the order. Pending the consideration of the stay application, recovery proceedings pursuant to the impugned assessment order were to be kept in abeyance. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of its consideration. The ratio is that a stay application filed along with an appeal should be considered expeditiously, and recovery can be deferred until such consideration.

What were the facts?

The petitioner, The Mundur Service Co-operative Bank Ltd., filed an appeal (Ext.P2) against the assessment order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3). The Income Tax Officer, Ward 2, Palakkad, is the first respondent, and the Commissioner of Income Tax (Appeals), Thrissur, is the second respondent. The writ petition was filed before the High Court of Kerala seeking directions regarding the pending stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to consider the stay application filed by the petitioner. Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their stay application. The judgment does not record any specific arguments made by the petitioner beyond the prayer for direction. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

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 A.MUHAMED MUSTAQUE TUESDAY, THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940 WP(C).No.8140 of 2019 PETITIONER/S: THE MUNDUR SERVICE CO-OPERATIVE BANK LTD.NO.F 1650, MUNDUR, PALAKKAD-678592, REPRESENTED BY ITS SECRETARY, JIJUMON A.J., AGED 45, S/O.JAYAPRAKASH.A.L. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD- 678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR- 680021. BY SRI. JOSE JOSEPH, STANDING COUNSEL FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8140/2019 2

JUDGMENT The petitioner,

as against

Ext.P1 assessment order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the second respondent to consider Ext.P3 stay application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.8140/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 24.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.01.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.01.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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