THE KANJIKULAM SERVICE CO-OPERATIVE BANK LTD vs. ADDITIONAL/JOINT/ DEPUTY/ ASST.COMMISSIONER OF INCOME TAX OFFICER,

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WP(C)/12094/2021HC KeralaKLHC01032873202111 June 2021Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the limited relief sought, disposed of the writ petition. It directed the 2nd respondent (National Faceless Appeal Centre, Delhi) to consider and pass orders on the stay petition (Ext.P3(a)) within a period of four months from the date of receipt of a certified copy of the judgment. Furthermore, the Court ordered that any demand arising from the assessment order (Ext.P1) shall not be enforced until orders are passed on the stay petition. The principle here is that appellate authorities should address stay applications expeditiously, and coercive recovery can be postponed pending such consideration.

What were the facts?

The petitioner, The Kanjikulam Service Co-operative Bank Ltd, is challenging an assessment order dated April 27, 2021. The petitioner has filed an appeal along with a stay petition before the 2nd respondent, the National Faceless Appeal Centre, Delhi. This writ petition has been filed seeking a specific direction to the 2nd respondent to consider and pass orders on the stay petition within a stipulated time frame. The petitioner also requested a stay on the demand payable under the assessment order pending the decision on the stay application.

What were the issues?

1. Whether the 2nd respondent should be directed to consider and pass orders on the stay petition (Ext.P3(a)) within a specified time frame? (Question of procedure) Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their stay petition. They also pray for a stay on the demand arising from the assessment order until the stay application is decided. Revenue's Contention: No specific arguments are recorded for the revenue in this 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 GOPINATH P. FRIDAY, THE 11TH DAY OF JUNE 2021 / 21ST JYAISHTA, 1943 WP(C) NO. 12094 OF 2021 PETITIONER: THE KANJIKULAM SERVICE CO-OPERATIVE BANK LTD CO-OPERATIVE BANK LTD.NO.F1086, KANJIKULAM P.O, PALAKKAD-678 596, REPRESENTED BY ITS SECRETARY,AJITHKUMAR K. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 2. ADDITIONAL/JOINT/ DEPUTY/ ASST.COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110011. NATIONAL FACELESS APPEAL CENTRE, DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) NO. 12094 OF 2021

JUDGMENT Against an assessment order dated 27.04.2021, the petitioner has preferred an appeal together with a stay petition before the 2nd respondent. This writ petition is filed for the limited relief of a direction to the 2nd respondent to consider and pass orders on Ext.P3(a) stay petition within a time frame. Learned counsel also prays that pending consideration of the stay application, the demand payable in terms of Ext.P1 assessment order may be stayed.

2.

Considering the limited relief sought for in the writ petition, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3(a) stay petition within a period of four months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on 3 WP(C) NO. 12094 OF 2021 Ext.P3(a) any demand pursuant to Ext.P1 order of assessment shall not be enforced. GOPINATH P. JUDGE hmh

4 WP(C) NO. 12094 OF 2021

Appendix — schedule of exhibits
APPENDIX OF WP(C)12094/2021 PETITIONER'S ANNEXURE EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 EXHIBIT P2 COPY OF THE S.O NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI EXHIBIT P2(A) COPY OF THE S.O 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 OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI EXHIBIT P4 COPY OF THE ORDER OF THIS HON'BLE COURT IN WPC NO.5849/2021 RESPONDENT'S ANNEXURE NIL

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