M/S. MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD. vs. THE ADDITIONAL;/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER
What did the High Court hold?
The High Court of Kerala disposed of the writ petition by directing the 2nd respondent (National Faceless Appeal Centre) to consider and pass orders on the stay petition (Ext.P3) within a period of two months from the date of receipt of a certified copy of the judgment. The Court further directed that until orders are passed on the stay petition, all proceedings for recovery of amounts due under the order of assessment (Ext.P1) shall be kept in abeyance. The principle here is that the appellate authority should be given an opportunity to decide on the stay application, and recovery should be stalled in the interim to protect the assessee's interests.
What were the facts?
The petitioner, Malampuzha Service Co-operative Bank Ltd., is aggrieved by an order of assessment (Ext.P1). They have filed an appeal (Ext.P2) along with a stay petition (Ext.P3) before the National Faceless Appeal Centre. The petitioner apprehends recovery proceedings for the amounts assessed in Ext.P1 while their stay petition is pending. The writ petition was filed before the High Court of Kerala seeking a direction for the expeditious disposal of the stay petition and a stay on recovery proceedings.
What were the issues?
1. Whether the petitioner is entitled to a stay of recovery proceedings pending the disposal of their appeal and stay petition before the National Faceless Appeal Centre? Assessee's Contention: The petitioner argued that recovery proceedings might be initiated against them for the amounts assessed in Ext.P1 while their stay petition is pending before the appellate authority. They sought a direction to keep recovery proceedings in abeyance. Revenue's Contention: The judgment records that the learned Standing Counsel for the revenue was heard. No specific arguments from the revenue are detailed in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Being aggrieved by Ext.P1 order of assessment, petitioner has preferred Ext.P2 appeal along with Ext.P3 stay petition before the National Faceless Appeal Centre. Petitioner apprehends that recovery proceedings may be issued against the petitioner to recover amounts assessed in terms of Ext.P1, pending consideration of the stay petition by the Appellate Authoirty.
Heard the learned Standing Counsel also.
Having regard to the facts and circumstances of the case, this writ petition will stand disposed of, directing 2nd respondent to consider and pass orders on Ext.P3, within a period of two months from the date of receipt of a certified copy of this judgment. Till such time the orders are passed on Exts.P3 stay petition, any proceedings for recovery of amounts due under Exts.P1 order of assessment, shall be kept in abeyance.
The writ petition is disposed of as above GOPINATH P. JUDGE ajt
WP(C) NO. 34916 OF 2022 3 APPENDIX OF WP(C) 34916/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 06-09- 2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-09-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-09-2022
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