NADAKKAL SERVICE CO-OPERATIVE BANK LTD.NO.1874 vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/8133/2019HC KeralaKLHC01020741201918 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed that if the petitioner moves a stay application within one week from the date of the order, the same shall be considered by the Commissioner of Income Tax (Appeals) within two months thereafter, in light of Ext.P11 judgment. Until the stay application is considered, recovery proceedings pursuant to the impugned order in appeal shall be deferred. The writ petition is disposed of in terms of this direction. The High Court did not decide the merits of the appeal itself, but rather provided a procedural direction for the consideration of a stay application.

What were the facts?

The petitioner, Nadakkal Service Co-operative Bank Ltd., filed an appeal before the Commissioner of Income Tax (Appeals), the first respondent. The petitioner had not filed a stay petition along with their appeal. The present writ petition was filed before the High Court of Kerala at Ernakulam challenging the proceedings related to this appeal. The assessment years are not specified. The impugned order in appeal refers to a decision made by the Commissioner of Income Tax (Appeals). The procedural history involves the filing of an appeal and the subsequent writ petition seeking relief concerning recovery proceedings.

What were the issues?

1. Whether the petitioner is entitled to a stay of recovery proceedings pending the disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's contention: The petitioner implicitly seeks a stay of recovery proceedings by filing the writ petition, as they had not moved a separate stay petition before the appellate authority. The petitioner relies on the High Court's direction in Ext.P11 judgment for consideration of their stay application. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the stay petition or the writ petition.

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 MONDAY, THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No.8133 of 2019 PETITIONER: NADAKKAL SERVICE CO-OPERATIVE BANK LTD.NO.1874 KALLUVATHUKKAL.P.O., KOLLAM, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 2 THE INCOME TAX OFFICER, WARD-4, KOLLAM-691001. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8133/2019 2

J U D G M E N T The petitioner filed an appeal under the Income Tax Act before the 1st respondent. It appears that the petitioner had not moved a stay petition. If the petitioner moves a stay application within a period of one week, the same shall be considered, in the light of Ext.P11 judgment, within a further period of two months. Till then, recovery proceedings pursuant to the impugned order in appeal shall be deferred. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8133/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28.12.2018. EXHIBIT P2OF THE COMPUTATION STATEMENT DATED 28.12.2018. EXHIBIT P3OF THE APPEAL MEMORANDUM DATED 24.1.2019. EXHIBIT P4OF THE ORDERS ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2010- 2011 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P5OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2011- 2012 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P6OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2012- 2013 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P7OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2013- 2014 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P8OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2014- 2015 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P9OF THE ORDER DATED 11.2.2019. EXHIBIT P10OF THE DEMAND NOTICE DATED 28.12.2018. EXHIBIT P11OF THE JUDGMENT IN WPC.NO.25262/2016 AND CONNECTED CASES DATED 7.4.2017. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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