THE KUMARAPUTHUR SERVICE CO-OPERATIVE BANK LTD NO.P-373, vs. THE ADDITIONAL/JOINT /DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER,

WP(C)/15939/2022HC KeralaKLHC01031951202213 May 2022Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and directed the respondents to hear and dispose of the appeal (Ext.P2) at the earliest. Furthermore, the respondents were directed to take up the stay petition (Ext.P3) and hear and dispose of it within three months. The Court also ordered that coercive steps for recovery would remain stayed until the disposal of the stay petition. No specific findings on the merits of the appeal or stay petition were made, as the order was based on the limited prayer for expeditious disposal.

What were the facts?

The petitioner, The Kumaraputhur Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal (Ext.P2) and stay petition (Ext.P3). The respondents are the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi, and the National Faceless Appeal Centre, Delhi. The petitioner sought expeditious disposal of its pending appeal and stay petition before the revenue authorities.

What were the issues?

1. Whether the High Court should direct the respondents to dispose of the pending appeal filed by the petitioner? (Question of procedure) Assessee's Contention: The assessee primarily sought a direction for the expeditious disposal of its appeal and stay petition, as evidenced by the limited prayer in the writ petition. Revenue's Contention: The Standing Counsel for the Income Tax Department accepted notice, indicating no specific argument against the prayer for disposal was recorded in the judgment.

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 T.R.RAVI FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15939 OF 2022 PETITIONER: THE KUMARAPUTHUR SERVICE CO-OPERATIVE BANK LTD NO.P-373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, PALAKKAD-678 583, REPRESENTED BY ITS SECRETARY IN CHARGE, VIJAYAKUMAR.K.K. BY ADVS. SRI HARISANKAR V. MENON SMT. MEERA V.MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT /DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. SRI JOSE JOSEPH (SC, INCOME-TAX DEPARTMENT) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15939 OF 2022 2 T.R. RAVI, J. ---------------------------------------- W.P.(C). No. 15939 of 2022 ------------------------------------------- Dated this the 13th day of May, 2022

JUDGMENT Admit. Standing Counsel takes notice for respondents. The limited prayer in the writ petition is for a disposal of Ext.P2 appeal and Ext.P3 stay petition. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the respondents to hear and dispose of Ext.P2 appeal at the earliest. There will be a further direction to the respondents to take up Ext.P3 stay petition and hear and dispose of the same within three months. Coercive steps for recovery shall remain stayed till the disposal of the stay petition. T.R.RAVI JUDGE dsn

WP(C) NO. 15939 OF 2022 3 APPENDIX OF WP(C) 15939/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DT.29.3.22 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT.27.4. 22. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT.27.4.22.

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