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

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WP(C)/7966/2019HC KeralaKLHC01020268201915 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 the stay application (Ext. P5) within two months. Until such a decision is taken, recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance. The writ petition was disposed of with these directions. The judgment did not decide the merits of the appeal or the stay application itself, but rather directed the authority to consider the stay application.

What were the facts?

The petitioner, Chirakkara Service Co-operative Bank Ltd., challenged an assessment order under the Income Tax Act by filing an appeal before the second respondent, the Commissioner of Income Tax (Appeals). Along with the appeal, the petitioner also filed a stay application. The present writ petition was filed seeking a direction for the expeditious disposal of the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to decide the stay application filed by the petitioner? The petitioner contended that they have filed an appeal against the assessment order and a stay application, and sought a direction for the timely disposal of the stay application. The revenue did not record any specific arguments in the judgment.

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 FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7966 of 2019 PETITIONER: CHIRAKKARA SERVICE CO-OPERATIVE BANK LTD.,NO.1894, REPRESENTED BY ITS SECRETARY-IN-CHARGE, CHIRAKKARA P.O., KOLLAM DISTRICT - 691 578. BY ADVS. SRI.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. SMT THUSHARA JAMES, GOVERNMENT PLEADER SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7966 of 2019 -2-

JUDGMENT The petitioner, impugning Ext. P2 assessment order under the Income Tax Act, filed Ext. P4 appeal before the second respondent. The petitioner also filed Ext. P5 stay application.

2.

In view of the above, there shal be a direction to the second respondent to take a decision on Ext. P5 stay application within two months. Till then, recovery proceedings pursuant to the impuged 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. 7966 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 27/11/2017, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), KOLLAM. EXHIBIT P2 AOF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 26/12/2018. EXHIBIT P3 AOF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT BY THE 1ST RESPONDENT DATED 26/12/2018. EXHIBIT P4 AOF THE ONLINE APPEAL FILED AGAINST EXT.P2 ASSESSMENT ORDER DATED 28/12/2018. EXHIBIT P5 AOF THE STAY PETITION DATED 10/03/2019, FILED BY THE PETITIONER IN EXT.P4 APPEAL. EXHIBIT P6 AOF THE NOTICE F.NO.AAAAC5449C/W-1/KLM,/2018-19 DATED 18/02/2019, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 AOF THE JUDGMENT DATED 21/02/2019 IN WP(C) NO.5070 OF 2019. RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE

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