ARYANKAVU SERVICE CO-OPERATIVE BANK LTD.2965 vs. THE INCOME TAX OFFICER,

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WP(C)/7733/2019HC KeralaKLHC01019732201914 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority to pass orders on the stay applications filed by the petitioner within a period of two months from the date of the order, after hearing the petitioner. Until such orders are passed by the appellate authority, recovery proceedings pursuant to the impugned assessment orders shall be deferred. The Court did not decide on the merits of the appeals or the stay applications themselves, but rather on the procedural aspect of their timely disposal. The ratio is that procedural delays in appellate matters, particularly concerning stay applications, can be addressed by the High Court through writ jurisdiction to ensure fair and timely adjudication.

What were the facts?

The petitioner, Aryankavu Service Co-operative Bank Ltd., filed appeals under the Income Tax Act challenging assessment orders (Exts.P1, P3, and P5). The assessing authority mandated a 20% deposit of the demand raised in these orders. The petitioner is before the High Court of Kerala seeking directions regarding their pending stay applications filed along with these appeals.

What were the issues?

1. Whether the High Court should direct the appellate authority to pass orders on the stay applications filed by the petitioner within a specified period. Assessee's Contention: The petitioner, Aryankavu Service Co-operative Bank Ltd., is seeking a direction from the High Court to expedite the disposal of their stay applications filed before the appellate authority. Revenue's Contention: The judgment does not record any specific contentions raised by the revenue before the High Court. However, the revenue's position is implicitly represented by the assessment orders and the demand for 20% deposit.

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 THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No.7733 of 2019 PETITIONER: ARYANKAVU SERVICE CO-OPERATIVE BANK LTD.2965 REPRESENTED BY ITS SECRETARY, ARYANKAVU P.O, PUNALUR, KOLLAM DISTRICT-691 509. 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. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.7733/2019 2

J U D G M E N T The petitioner filed Exts.P7 to P9 appeals under the Income Tax Act challenging Exts.P1, P3 and P5 assessment orders. The assessing authority directed the petitioner to deposit 20% of the demand.

Notwithstanding such orders passed by the assessing authority, there shall be a direction to the appellate authority to pass orders on the stay applications filed in the appeals within a period of two months, after hearing the petitioner. Till then, recovery proceedings pursuant to the impugned orders in appeal shall be deferred.

This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE RELEVANT PAGES OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 29.12.2018. EXHIBIT P2 AOF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT DATED 29.12.2018. EXHIBIT P3 AOF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 31.12.2018. EXHIBIT P4 AOF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT DATED 31.12.2018. EXHIBIT P5 AOF THE RELEVANT PAGES OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 31.12.2018. EXHIBIT P6 AOF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACTISSUED BY THE 1ST RESPONDENT DATED 31.12.2018. EXHIBIT P7 AOF THE ONLINE APPEAL DATED 25/01/2019 FILED AGAINST EXT P1 ASSESSMENT ORDER. EXHIBIT P8 AOF THE ONLINE APPEAL DATED 25/01/2019 FILED AGAINST EXT P3 ASSESSMENT ORDER. EXHIBIT P9 AOF THE ONLINE APPEAL DATED 25/01/2019 FILED AGAINST EXT P5 ASSESSMENT ORDER. EXHIBIT P10 AOF THE STAY PETITION FILED BY THE PETITIONER IN EXT P7 APPEAL DATED 12.03.2019. EXHIBIT P11 AOF THE STAY PETITION FILED BY THE PETITIONER IN EXT P8 APPEAL DATED 12.03.2019. EXHIBIT P12 AOF THE STAY PETITION FILED BY THE PETITIONER IN EXT P9 APPEAL DATED 12.03.2019. EXHIBIT P13 AOF THE NOTICE F.NO.AAXFA6387R/W-1/KLM/2018-19 DATED 18.02.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P14 AOF THE JUDGMENT DATED 21.02.2019 IN WPC NO.5070 OF 2019. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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