KULATHUPUZHA SERVICE CO-OPERATIVE BABK LTD.1867 vs. THE INCOME TAX OFFICER,

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WP(C)/5200/2020HC KeralaKLHC01014129202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the pendency of the appeal and the stay application filed by the petitioner, directed the appellate authority to dispose of the appeal within a period of two months from the date of the order. Furthermore, the Court ordered that recovery proceedings against the petitioner shall be kept in abeyance until the disposal of the appeal. The writ petition was disposed of in terms of this direction. No specific issue was left undecided, as the court provided a clear direction for the disposal of the pending matter.

What were the facts?

The petitioner, Kulathupuzha Service Co-operative Bank Ltd., filed an appeal under the Income Tax Act. This initial appeal was rejected due to defects. Subsequently, the petitioner filed a fresh appeal, marked as Ext.P7, and also moved a stay application. The present writ petition was filed before the High Court of Kerala seeking directions concerning the pending appeal and stay application.

What were the issues?

1. Whether the appellate authority should be directed to dispose of the pending appeal within a specified period? (Question of procedure) Assessee's Contention: The assessee argued that the appeal and stay application were pending and sought a direction for their expeditious disposal. The assessee relied on the pendency of the appeal and stay application to justify the need for a time-bound disposal. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the disposal of the appeal or the stay application.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5200 OF 2020
W.A. NO. 1639 OF 2019

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5200 OF 2020(Y) PETITIONER: KULATHUPUZHA SERVICE CO-OPERATIVE BABK LTD.1867 REPRESENTED BY ITS SECRETARY, KULATHUPUZHA P.O. KOLLAM DISTRICT - 691 310. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-2, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 24th day of February 2020 The petitioner filed an appeal under the Income Tax Act. Noting defect, it was rejected. Thereafter a fresh appeal was filed vide Ext.P7. The petitioner also moved a stay application. Having considered the pendency of appeal and the stay application as above, the appellate authority is directed to dispose the appeal within a period of two months. Till then, recovery proceedings shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-2017 DATED 28.12.2018. EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 28.12.2018. EXHIBIT P3 A TRUE COPY OF THE JUDGMENT DATED 11.03.2019 IN WPC NO. 7076 OF 2019. EXHIBIT P4 A TRUE COPY OF THE COMMUNICATION DATED 08.11.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE COMMUNICATION DATED 13.11.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE ORDER DATED 29.11.2019 IN ITA NO. 298/EF/TVM/CIT(A)/TVM/2018-19 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE ONLINE APPEAL DATED 16.02.2020 ALONG WITH GROUNDS OF APPEAL. EXHIBIT P8 A TRUE COPY OF THE STAY PETITION FILED IN EXT P7 APPEAL DATED 17.02.2020. EXHIBIT P9 A TRUE COPY OF THE JUDGMENT DATED 07.01.2020 IN WPC NO. 34119 OF 2019. EXHIBIT P10 A TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN W.A. NO. 1639 OF 2019. EXHIBIT P11 A TRUE COPY OF THE JUDGMENT DATED 25.11.2019 IN WPC NO. 31789 OF 2019. EXHIBIT P12 A TRUE COPY OF THE JUDGMENT DATED 17.012.2020 IN WPC NO. 4310 OF 2020. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

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