KUTTIKAD FARMERS SERVICE CO-OPERATIVE BANK LTD vs. INCOME TAX OFFICER

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WP(C)/5726/2019HC KeralaKLHC01014968201927 February 2019Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to dispose of the stay applications (Exts.P3 and P3(a)) within a period of two months. The Court further ordered that recovery proceedings, initiated pursuant to the impugned order in the appeal, shall be kept in abeyance until the disposal of the stay applications. The principle established is that appellate authorities should endeavor to dispose of stay applications expeditiously, and recovery can be stayed pending such disposal to prevent prejudice to the assessee. No specific issue regarding the merits of the assessment orders or appeals was decided.

What were the facts?

The petitioner, Kuttikad Farmers Service Co-operative Bank Ltd., challenged assessment orders (Exts.P1 and P1(a)) issued under the Income Tax Act. As a consequence, the petitioner filed appeals (Exts.P2 and P2(a)) before the Commissioner of Income Tax (Appeals), who is the second respondent. Along with these appeals, the petitioner also submitted stay applications (Exts.P3 and P3(a)) to prevent recovery proceedings. The present writ petition was filed before the High Court of Kerala at Ernakulam seeking a direction for the disposal of these stay applications.

What were the issues?

1. Whether the Tribunal should be directed to dispose of the pending stay applications filed by the assessee? (Question of procedure/mixed law and fact). Assessee's Contention: The assessee argued that their stay applications, filed along with appeals against assessment orders, were pending and required urgent disposal. They sought a direction from the High Court to the appellate authority to decide these applications promptly. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side regarding the stay applications 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 DAMA SESHADRI NAIDU WEDNESDAY,THE 27TH DAY OF FEBRUARY 2019 / 8TH PHALGUNA, 1940 WP(C).No. 5726 of 2019 PETITIONER/S: KUTTIKAD FARMERS SERVICE CO-OPERATIVE BANK LTD KUTTIKAD ROAD, THRISSUR-680 724, REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. P.A. LONAPPAN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 INCOME TAX OFFICER,WARD 2 AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR THRISSUR, PIN-680 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR THRISSUR, PIN-680 001 DR. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5726 of 2019 2

JUDGMENT The petitioner, as against Exts.P1 and P1(a) assessment orders under the Income Tax Act, filed Exts.P2 and P2(a) appeals before the 2nd respondent. The petitioner also filed Exts.P3 and P3(a) stay applications.

2.

In view of the above, there shall be a direction to the 2nd respondent to dispose Exts.P3 and P3(a) stay applications within a period of 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.

DAMA SESHADRI NAIDU

JUDGE

WP(C).No. 5726 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT DATED 07.12.2018 EXHIBIT P1 A COPY OF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT DATED 07.12.2018 EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 17.01.2019 AGAINST EXT.P1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 17.01.2019 AGAINST EXT. P1(A) EXHIBIT P3 COPY OF THE STAY PETITION PENDING BEFORE THE 2ND RESPONDENT DATED 20.2.2019 EXHIBIT P3 A COPY OF THE STAY PETITION PENDING BEFORE THE 2ND RESPONDENT DATED 20.2.2019 EXHIBIT P4 COPY OF INTIMATION RECEIVED FROM THE 1ST RESPONDENT FOR PRE-DEPOSIT FOR THE ASSESSMENT YEAR 2011-12 DATED 11.02.2019 EXHIBIT P4 A COPY OF INTIMATION RECEIVED FROM THE 1ST RESPONDENT FOR PRE-DEPOSIT FOR THE ASSESSMENT YEAR 2016-17 DATED 11.02.2019 EXHIBIT P5 COPY OF THE ABSOLUTE STAY ORDER ISSUED BY THE 2ND RESPONDENT IN THE SIMILAR CASE FOR THE ASSESSMENT YEAR 2015-16 DATED 07.11.2018

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