THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD vs. THE ADDITIONAL/ JOINT/ DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER

WP(C)/15943/2022HC KeralaKLHC01031958202213 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, in view of the limited prayer made by the petitioner, disposed of the petition with specific directions. The court directed the respondents to hear and dispose of Ext.P2 appeal at the earliest. Additionally, there was a further direction for the respondents to take up Ext.P3 stay petition and hear and dispose of the same within three months. The court also ordered that coercive steps for recovery shall remain stayed until the disposal of the stay petition. The judgment does not record any decision on the merits of the appeal or stay petition, as the writ petition was disposed of based on the limited prayer for procedural direction.

What were the facts?

The petitioner, The Kumaranputhur 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 bank is represented by its Secretary in Charge. The Standing Counsel for the Income Tax Department accepted notice for the respondents. The writ petition was admitted, and the court considered the limited prayer made by the petitioner.

What were the issues?

1. Whether the High Court should direct the respondents to hear and dispose of the appeal filed by the petitioner (Ext.P2)? 2. Whether the High Court should direct the respondents to hear and dispose of the stay petition filed by the petitioner (Ext.P3) within a specified timeframe? Assessee's Contention: The assessee (petitioner) seeks a direction from the High Court for the expeditious disposal of its pending appeal and stay petition before the income tax authorities. The specific arguments made by the assessee are not detailed in the judgment, but the limited prayer indicates a desire for timely adjudication of its grievances. Revenue's Contention: The Standing Counsel for the Income Tax Department accepted notice for the respondents, implying their appearance and acknowledgment of the writ petition. No specific arguments or contentions from the revenue's side are 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. 15943 OF 2022 PETITIONER: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD NO. P - 373, MANNARKKAD COLLEGE P.O, KUMARAMPUTHUR, PALAKKAD - 678583, 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 - 110001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI - 110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. 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: WP(C) NO. 15943 OF 2022 2 T.R. RAVI, J. ---------------------------------------- W.P.(C). No. 15943 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. 15943 OF 2022 3 APPENDIX OF WP(C) 15943/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15, DATED 29.03.2022. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022.

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