THE CHITTUR SERVICE CO-OPERATIVE BANK LTD.NO.18 vs. THE INCOME TAX OFFICER,

WP(C)/7670/2019HC KeralaKLHC01019483201914 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to decide the stay application (Ext.P3) within two months. Pending the decision on the stay application, recovery proceedings pursuant to the impugned assessment order were to be kept in abeyance. The High Court did not decide the merits of the appeal or the stay application itself, but rather directed the appellate authority to adjudicate the stay application. The principle is that procedural remedies, such as stay applications before appellate authorities, should be decided within a reasonable time, and the High Court can issue directions to ensure this. No issue was expressly left undecided by the High Court.

What were the facts?

The petitioner, Chittur Service Co-operative Bank Ltd., challenged an assessment order (Ext.P1) by filing an appeal before the Commissioner of Income Tax (Appeals) (the second respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to suspend recovery proceedings. The writ petition was filed before the High Court of Kerala seeking a direction to the appellate authority to decide the stay application. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history involves the filing of an assessment order, an appeal, a stay application, and finally, the writ petition.

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 assessee within a stipulated time? (Question of procedure/mixed law and fact) The petitioner's contention, as evidenced by the filing of the writ petition, is that the appellate authority should be directed to consider and decide the stay application expeditiously. The revenue's contentions are not recorded in the judgment. No specific authorities, circulars, or precedents were mentioned by either party in the judgment.

AI-generated summary — verify with the full judgment below

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.7670 of 2019 PETITIONER/S: THE CHITTUR SERVICE CO-OPERATIVE BANK LTD.NO.18 CHITTUR, PALAKKAD-678 101, REPRESENTED BY ITS SECRETARY, C.GIRIJA DEVI, AGED 57, D/O. RAMANKUTTY NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 5, AYAKAR BHAVAN, PALAKKAD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680 021. BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.7670/2019 2 JUDGMENT The petitioner, impugning Ext.P1 assessment order, filed Ext.P2 appeal 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 stay application 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. Sd/- A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.7670/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 26.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.1.2019.. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.A.TO JUDGE

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