VARAVOOR SERVICE CO-OPERATIVE BANK LTD NO.R.299 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/15865/2022HC KeralaKLHC01031822202213 May 2022Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court admitted the writ petition. It noted that the petitioner had already filed an appeal (Ext.P3) against the assessment order (Ext.P1) and had also filed stay petitions (Exts.P5 and P7). Consequently, the Court disposed of the writ petition by directing the respondents to hear and dispose of the appeal at the earliest. Furthermore, the respondents were directed to take up and dispose of the stay petitions within three months. The Court also ordered that coercive steps for recovery would be kept in abeyance until the disposal of the stay petitions. No specific finding was made on the merits of the assessment order or the stay petitions.

What were the facts?

The petitioner, Varavoor Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala. The petitioner had filed an appeal (Ext.P3) against an assessment order (Ext.P1) and also filed stay petitions (Exts.P5 and P7). The respondents are the Commissioner of Income Tax (Appeals), the Principal Commissioner of Income Tax, and the Income Tax Officer. The petitioner sought a direction for the expeditious disposal of their appeal and stay petitions. The assessment year(s) and the specific grounds of appeal or the amount in dispute are not recorded in the judgment.

What were the issues?

1. Whether the High Court should entertain a writ petition when an appeal and stay petitions have already been filed before the appellate authority? (Question of procedure) Assessee's Contentions: The petitioner argued that they have filed an appeal against the assessment order and also filed stay petitions. They sought a direction from the High Court for the expeditious disposal of these pending matters. The petitioner relied on the fact that an appeal was already filed. Revenue's Contentions: The Standing Counsel for the Income Tax Department took notice for the respondents. No specific arguments were recorded for the revenue regarding the merits of the appeal or the stay petitions, or against the maintainability of the writ petition.

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. 15865 OF 2022 PETITIONER: VARAVOOR SERVICE CO-OPERATIVE BANK LTD NO.R.299 VARAVOOR, THRISSUR - 680 585, REPRESENTED BY ITS SECRETARY., PIN - 680585 BY ADV SRI P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356 C.R. BUILDING, IP ESTATE, DELHI, PIN - 110002 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX O/O THE PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, KERALA - 673001, PIN - 673001 3 THE INCOME TAX OFFICER WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA, GURUVAYOOR, KERALA, PIN - 680101 BY ADV 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.15865 of 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C)No.15865 of 2022 -------------------------------------------- Dated this the 13th day of May, 2022

JUDGMENT

Admit. Standing Counsel takes notice for the respondent. The petitioner has preferred Ext.P3 appeal against Ext.P1 assessment order and Exts.P5 and P7 stay petitions. Since the appeal is already filed, this writ petition is disposed of directing the respondents to hear and dispose of Ext.P3 appeal at the earliest. The respondents may take up Exts.P5 and P7 stay petitions and dispose of the same within three months. The coercive steps for recovery will be kept in abeyance till then. T.R. RAVI

JUDGE dsn

W.P.(C)No.15865 of 2022 3 APPENDIX OF WP(C) 15865/2022 PETITIONER EXHIBITS EXHIBIT-P1:OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2018-2019 DATED 15/04/2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P2:OF DEMAND NOTICE UNDER SECTION 156 OF THE IT ACT DATED 15/04/2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P3:OF THE APPEAL DATED 04/05/2021 AGAINST THE ASSESSMENT ORDER EXHIBIT-P4:OF THE ACKNOWLEDGMENT OF RECEIPT OF FORM EVIDENCING OF FILING APPEAL DATED 4/05/2021 EXHIBIT-P5:OF THE STAY PETITION DATED 21/05/2021 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P6:-OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 28/10/2021 EXHIBIT P7:-OF STAY PETITION FILED BY THE PETITIONER DATED 06/05/2022 BEFORE THE 2ND RESPONDENT.

EXHIBIT P8:-OF THE JUDGMENT IN W.P(C) NO.25647/2021 DATED 18/11/2021

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