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

WP(C)/7989/2019HC KeralaKLHC01020330201918 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to take a decision on Ext. P3 (stay application) and Ext. P4 (delay petition) within two months. Pending this decision, recovery proceedings pursuant to the impugned assessment order (Ext. P1) were ordered to be kept in abeyance. The writ petition was disposed of with these directions. No finding on the merits of the appeal or the assessment order was made, as the court was only addressing the procedural aspect of the pending applications.

What were the facts?

The petitioner, M/s. Kongad Service Co-operative Bank Ltd., is challenging an assessment order (Ext. P1) issued under the Income Tax Act. The petitioner filed an appeal (Ext. P2) along with a delay condonation petition (Ext. P4) before the second respondent, the Commissioner of Income Tax (Appeals). A stay application (Ext. P3) was also filed. The writ petition was filed before the High Court of Kerala seeking directions regarding these applications.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to decide the delay condonation petition (Ext. P4) and the stay application (Ext. P3) filed by the petitioner? (Question of procedure and administrative direction). Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their delay condonation and stay applications. No specific legal arguments or reliance on authorities are recorded for the assessee in this regard. Revenue's Contention: The judgment does not record any specific arguments from the revenue on the issues before the High 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 A.MUHAMED MUSTAQUE MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No. 7989 of 2019 PETITIONER: M/S. KONGAD SERVICE CO-OPERATIVE BANK LTD., NO-P. 538, KONGAD POST, PALAKKAD - 678 631, REPRESENTED BY ITS SECRETARY, SHYLA.K., AGED 55, D/O. C. GANGADHARAN NAIR. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2, PALAKKAD - 678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR - 680 021. SMT. THUSHARA JAMES, GOVERNMENT PLEADER SRI. JOSE JOSEPH, STANDING COUNSEL SRI. RAJU JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7989 of 2019 -2-

JUDGMENT The petitioner, impugning Ext. P1 assessment order under the Income Tax Act, filed Ext. P2 appeal along with Ext.P4 delay petition before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to take a decision on Ext.P3 and P4 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 akv JUDGE

WP(C).No. 7989 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P4 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE

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