THE CHAVAKKAD SERVICE CO-OPERATIVE BANK LTD.NO.F.9991 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/15847/2022HC KeralaKLHC01031760202213 May 2022Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
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What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, admitted the writ petition. The court acknowledged the limited prayer made by the petitioner, which was to direct the 4th respondent to consider and dispose of the pending stay petitions (Ext.P7 and P13). The court found merit in this limited prayer and issued a specific direction. The 4th respondent was ordered to consider and pass orders on the stay petitions within a period of three months from the date of the order. As an interim measure, the court also directed that coercive steps for recovery of the disputed tax demand be kept in abeyance until the disposal of the aforementioned stay petitions. The judgment did not delve into the merits of the tax dispute or the grounds for the stay petitions, focusing solely on procedural relief.

What were the facts?

The petitioner, The Chavakkad Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petition was filed against the Commissioner of Income Tax (Appeals), the Income Tax Officer, and the Principal Commissioner of Income Tax. The bank's primary request was for the consideration and disposal of stay petitions (Ext.P7 and P13) that were pending before the 4th respondent, the Principal Commissioner of Income Tax. The assessment years and the specific tax demands were not detailed in the provided text. The procedural history indicates that the writ petition was admitted, and the standing counsel accepted notice for the respondents.

What were the issues?

1. Whether the 4th respondent (Principal Commissioner of Income Tax) should be directed to consider and dispose of the pending stay petitions (Ext.P7 and P13) filed by the petitioner? (Question of procedure/direction). Assessee's Contention: The assessee, The Chavakkad Service Co-operative Bank Ltd., sought a direction from the High Court for the expeditious disposal of its stay petitions, which were pending before the 4th respondent. The assessee's argument, implied by the limited prayer, is that the delay in deciding these petitions is causing prejudice. Revenue's Contention: The revenue, represented by the Standing Counsel, accepted notice for the respondents. No specific arguments were recorded for the revenue regarding the merits of the stay petitions or the delay in their disposal. The revenue's participation was primarily in response to the court's notice.

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. 15847 OF 2022 PETITIONER: THE CHAVAKKAD SERVICE CO-OPERATIVE BANK LTD.NO.F.9991 CHAVAKKAD.P.O, THRISSUR - 680506, REPRESENTED BY ITS SECRETARY., PIN - 680506 BY ADV SRI P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356 C.R.BUILDINGS, IP ESTATE, DELHI, PIN - 110002 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR 680 001, PIN – 680 001 3 THE INCOME TAX OFFICER WARD 1 & TPS, GURUVAYOOR, THRISSUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR, PIN - 680101 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE , PIN - 673001 BY ADV SRI JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.15847 of 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C)No.15847 of 2022 -------------------------------------------- Dated this the 13th day of May, 2022

JUDGMENT

Admit. Standing Counsel takes notice for the respondent.

2.

The limited prayer in the writ petition is to consider and dispose of Ext.P7 and P13 stay petitions pending before the 4th respondent. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 4th respondent to consider and pass orders on Exts.P7 and P13 stay petitions, within three months. The coercive steps for recovery shall be kept in abeyance till the disposal of Exts.P7 and P13. T.R. RAVI

JUDGE dsn

W.P.(C)No.15847 of 2022 3 APPENDIX PETITIONER EXHIBITS EXHIBIT-P1: AOF THE JUDGMENT DATED 17.03.2020 IN W.P.(C) NO. 8167/2020 OF THIS HONOURABLE COURT EXHIBIT-P2: AOF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT-P3:OF THE DEMAND NOTICE DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT-P4: AOF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.01.2022 EXHIBIT-P5:OF THE PETITION SEEKING STAY DATED 05.04.2022 BEFORE THE THIRD RESPONDENT EXHIBIT P6:-OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICER EXHIBIT P7:-OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P8:-OF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9:-OF THE DEMAND NOTICE DATED 24.01.2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10:-OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022 EXHIBIT P11:-OF THE STAY PETITION DATED 05.04.2022 BEFORE THE 3RD RESPONDENT EXHIBIT P12:-OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICER EXHIBIT P13:-OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P14:-OF THE JUDGMENT DATED 22.04.2022 IN WPC NO. 14314 OF 2022

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