THE MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD.NO.P 907 vs. THE ADDITIONAL / JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER

PDF · subscribers
WP(C)/10203/2021HC KeralaKLHC01028192202123 April 2021Author: HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the second respondent, the National Faceless Appeal Centre, to dispose of the stay petition (Ext.P3(a)) as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all recovery steps pursuant to the assessment order (Ext.P1) shall be stayed until the disposal of the stay petition by the second respondent. The Court did not decide on the merits of the assessment order itself, focusing solely on procedural directions and interim relief.

What were the facts?

The petitioner, The Malampuzha Service Co-operative Bank Ltd. No. P 907, a primary agricultural credit society, filed a writ petition before the High Court of Kerala. The petition challenged an assessment order (Ext.P1) passed by the first respondent, the Additional/Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi. The petitioner sought a direction to the second respondent, the National Faceless Appeal Centre, Delhi, to dispose of their appeal (Ext.P3) and stay petition (Ext.P3(a)). Pending disposal of the appeal and stay petition, the petitioner also sought a stay on all recovery steps initiated pursuant to the assessment order.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre to dispose of the pending appeal and stay petition filed by the assessee. (Question of procedure) 2. Whether recovery steps pursuant to the assessment order should be stayed pending the disposal of the appeal and stay petition. (Question of mixed law and fact) Assessee's Contentions: The assessee, The Malampuzha Service Co-operative Bank Ltd., argued that an assessment order had been passed and an appeal along with a stay petition were pending before the National Faceless Appeal Centre. They sought directions for the expeditious disposal of these pending matters and an interim stay on recovery proceedings. Revenue's Contentions: The judgment does not record any specific contentions from the revenue.

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 P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.10203 OF 2021(A) PETITIONER: THE MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD.NO.P 907 KADUKAMKUNNU, MALAMPUZHA, PALAKKAD-678 651, REPRESENTED BY ITS SECRETARY, PRATHEEP.K.K. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ADDITIONAL / JOINT/ DEPUTY/ ASST. 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. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.10203 of 2021 -2- P.V.KUNHIKRISHNAN, J. -------------------------------- WP(C).No.10203 OF 2021(A) ------------------------------------- Dated this the 23rd day of April, 2021

JUDGMENT Petitioner is a co-operative society carrying on business of providing credit facility to its members. It is classified as a primary agricultural credit society. The first respondent passed Ext.P1 assessment order. This writ petition is filed for issuing appropriate direction to second respondent to dispose Ext.P3 appeal and Ext.P3(a) stay petition and till then, to stay all recovery steps pursuant to Ext.P1 assessment order.

2.

After hearing both sides, I think there can be a direction to the second respondent, to dispose Ext.P3(a) stay petition and till then, there can be an interim order staying the recovery proceedings pursuant to Ext.P1 assessment order. Therefore, this writ petition is disposed in the following manner:

1.

The second respondent is directed to dispose -3- Ext.P3(a) stay petition as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment.

2.

Till disposal of Ext.P3(a) stay petition by the 2nd respondent, all recovery steps pursuant to Ext.P1 assessment order are stayed. P.V.KUNHIKRISHNAN JUDGE -4-

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. EXHIBIT P2 COPY OF THE SO NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P2 A COPY OF THE SO NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI. EXHIBIT P4 COPY OF JUDGMENT IN WPC NO.5849/2021 OF THIS HON'BLE COURT.

Recent GST High Court judgments

Search GST case law →