PAMPADY SERVICE CO-OPERATIVE BANK LTD.NO.831, vs. COMMISSIONER OF INCOME TAX(APPEALS),

WP(C)/7683/2020HC KeralaKLHC01020165202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, on considering the submissions, was inclined to dispose of the writ petition by directing the Commissioner of Income Tax (Appeals) to take a decision on the appeal as expeditiously as possible. Furthermore, the Court directed that no coercive steps shall be initiated against the petitioner in pursuance of the assessment order until a decision is rendered on the appeal. The Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its expeditious disposal and the interim protection to be granted.

What were the facts?

The petitioner, Pampady Service Co-operative Bank Ltd., a Primary Agricultural Credit Society, filed an appeal (Exhibit P4) against an assessment order (Exhibit P1) for the assessment year 2017-18. A stay petition (Exhibit P5) was also filed along with the appeal. The present writ petition was filed with the limited prayer for expeditious consideration of the appeal. The respondents are the Commissioner of Income Tax (Appeals) and the Income Tax Officer.

What were the issues?

1. Whether the appeal filed by the petitioner against the assessment order should be considered expeditiously? Assessee's Contention: The petitioner seeks an expeditious disposal of their appeal filed before the Commissioner of Income Tax (Appeals). Revenue's Contention: The Standing Counsel for the Income Tax Department was heard.

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 V.G.ARUN FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7683 OF 2020(I) PETITIONER: PAMPADY SERVICE CO-OPERATIVE BANK LTD.NO.831, SOUTH PAMPADY P.O., KOTTAYAM-686 521, REPRESENTED BY ITS SECRETARY IN CHARGE, SYAMALAL.M.N. BY ADVS. SRI.V.K.PRASAD SRI.R.SUDHIR SRI.C.SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX(APPEALS), C/O THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM-686 001. 2 INCOME TAX OFFICER, WARD 3, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. R1-2 BY SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7683 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 The petitioner, a Primary Agricultural Credit Society has filed Exhibit P4-appeal as against Exhibit P1-assessment order for the year 2017-18. The petitioner has also filed Exhibit P5-stay petition along with the appeal. 2. The limited prayer in this writ petition is for an expeditious consideration of Exhibit P4-appeal. 3. Heard the learned Standing Counsel for the Income Tax Department also. 4. On a consideration of the submissions made by the either side, I am inclined to dispose of the writ petition directing the 1st respondent to take a decision on Exhibit P4- appeal as expeditiously as possible. 5. Till such time, as a decision is rendered on the appeal, no coercive steps in

pursuance of the Exhibit P1- assessment order

WP(C).No.7683 OF 2020 3 shall be initiated against the petitioner. The writ petition is disposed of as above. V.G.ARUN JUDGE SSK/13/3

WP(C).No.7683 OF 2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER NO.ITBA/PNL/S/270A/2019-20/1022619971 (1) DATED 18.12.2019 PASSED BY THE 2ND RESPONDENT TOGETHER WITH DEMAND NOTICE UNDER SECTION 274 DATED 18.12.2019 ISSUED FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P2 AOF THE NOTICE OF DEMAND NO.ITBA/AST/S/156/2019-20/1022619847(1) DATED 18.12.2019 UNDER SECTION 156 OF THE INCOME TAX ACT 1961. EXHIBIT P3 AOF THE NOTICE NO.IT/AY-2017- 18/S.270A/2019-20 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P4 AOF THE ELECTRONIC APPLICATION FOR APPEAL DATED 17.01.2020 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P5 AOF THE STAY PETITION DATED 17.01.2020. EXHIBIT P6 AOF THE JUDGMENT OF HON'BLE HIGH COURT OF KERALA DATED 23.01.2020 IN WPC NO.1913 OF 2020. RESPONDENT'S EXHIBITS:NIL SSK //// PA TO JUDGE

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