PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK LTD vs. INCOME TAX OFFICER

WP(C)/17850/2024HC KeralaKLHC01106236202417 May 2024Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, in its limited writ jurisdiction, directed the 3rd respondent, the Income Tax Commissioner (Appeals), to take up and dispose of the appeal (Ext.P4) and the stay petition (Ext.P5) filed by the petitioner. The Court ordered that the stay petition should be heard and disposed of within two months. As an interim measure, coercive steps for recovery of the demand were ordered to be kept in abeyance until the disposal of the stay petition. The Court did not delve into the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of expediting the appellate process. The ratio decidendi is that when a taxpayer has a pending appeal and stay petition before the appellate authority, and there is a prayer for expeditious disposal, the High Court can direct the authority to consider the same within a stipulated timeframe, while keeping coercive steps in abeyance.

What were the facts?

The petitioner, Pallickal Naduvilemuri Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala. The petitioner is seeking a direction for the 3rd respondent, the Income Tax Commissioner (Appeals), National Faceless Assessment Centre, to dispose of their appeal (Ext.P4) which was filed against an assessment order (Ext.P2) and a stay petition (Ext.P5). The assessment order was passed by the Income Tax Officer. The respondents are the Income Tax Officer, National Faceless Assessment Centre, and the Income Tax Commissioner (Appeals). The writ petition was admitted, and standing counsel took notice for the respondents.

What were the issues?

1. Whether the 3rd respondent, the Income Tax Commissioner (Appeals), should be directed to dispose of the pending appeal and stay petition filed by the petitioner? Assessee's Contention: The petitioner, represented by its Secretary, seeks a direction for the expeditious disposal of its appeal and stay petition. The specific arguments made by the assessee are not detailed in the judgment, beyond the limited prayer for a direction to the 3rd respondent. Revenue's Contention: The judgment records that standing counsel took notice for the respondents. No specific arguments or contentions were presented by the revenue in response to the limited prayer made by the petitioner.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946 WP(C) NO. 17850 OF 2024 PETITIONER: PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK LTD NO.965 PALLICKAL NADUVILEMURI P.O, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN – 690503 REPRESENTED BY ITS SECRETARY BY ADV. SRI.C.A.JOJO RESPONDENTS: 1 INCOME TAX OFFICER OFFICE OF THE ADDITIONAL CIT WARD-2(1), THIRUVALLA RANGE,T K ROAD, THIRUVALLA P.O, PIN - 689101 2 INCOME TAX OFFICER (NFAC) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 INCOME TAX COMMISSIONER( APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADVS. CHRISTOPHER ABRAHAM P.R.AJITH KUMAR(K/000708/1998) JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).No.17850 of 2024 : 2 : T.R. RAVI, J. =================== W.P.(C)No.17850 of 2024 ========================== Dated this the 17th day of May, 2024 JUDGMENT Admit. Standing Counsel takes notice for respondents. 2. The limited prayer in the writ petition is for a direction to the 3rd respondent to dispose of Ext.P4 appeal filed against Ext.P2 assessment order and P5 stay petition. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 3rd respondent to take up Ext.P4 appeal and Ext.P5 stay petition and hear and dispose of the stay petition within two months. The coercive steps for recovery shall be kept in abeyance till then. Sd/- T.R. RAVI JUDGE anm

W.P.(C).No.17850 of 2024 : 3 : APPENDIX OF WP(C) 17850/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPIES OF THE DOCUMENTS ISSUED FROM THE 1ST RESPONDENT OFFICE DATED 21.10.2022 AS PER RTI ACT Exhibit P2 A TRUE COPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 25.03.2022 Exhibit P3 A TRUE COPY OF DEMAND NOTICE ISSUED BY 2ND RESPONDENT DATED 25.03.2022 Exhibit P4 A TRUE COPY OF APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 26.11.2022 Exhibit P5 A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT DATED 14.05.2024 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT P5. Exhibit P6 A TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO.33658 OF 2022 DATED 25.10.2022 RESPONDENTS' EXHIBITS : NIL.

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