PERINJANAM SERVICE CO-OPERATIVE BANK LTD.NO.720, vs. THE INCOME TAX OFFICERWARD2(1),

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WP(C)/5230/2020HC KeralaKLHC01014102202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority (the second respondent) to dispose of the appeal filed by the petitioner within a period of two months from the date of the order. Furthermore, the Court ordered that recovery proceedings shall be kept in abeyance until the disposal of the appeal. The reasoning behind this direction is to ensure timely resolution of the pending appeal and to provide relief to the assessee by staying recovery actions during this period. The principle established is that courts can direct quasi-judicial authorities to expedite the disposal of pending matters, especially when accompanied by a request for a stay on recovery. No issue was expressly left undecided.

What were the facts?

The petitioner, Perinjanm Service Co-operative Bank Ltd., filed an appeal under the Income Tax Act before the Commissioner of Income Tax (Appeals), the second respondent. Concurrently, the petitioner also filed a stay application. The writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of the pending appeal and stay application. The assessment year(s) are not specified. The order or action under challenge is the pendency of the appeal and stay application before the appellate authority. The amount in dispute is not stated. The procedural history involves the filing of an appeal and a stay application by the petitioner, and the subsequent filing of a writ petition seeking expeditious disposal.

What were the issues?

1. Whether the High Court should direct the appellate authority to dispose of the pending appeal and stay application within a specified period? (Question of procedure and administrative efficiency) Assessee's Contention: The assessee, Perinjanam Service Co-operative Bank Ltd., implicitly contends that the appeal and stay application have been pending for an unreasonable period and seeks a direction for their expeditious disposal. The assessee relies on the general principle of timely disposal of quasi-judicial matters. Revenue's Contention: The judgment does not record any specific contentions made by the revenue (Income Tax Officer Ward 2(1) and Commissioner of Income Tax (Appeals)).

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5230 OF 2020
W.A.NO.1639/2019

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.5230 OF 2020(C) PETITIONER: PERINJANAM SERVICE CO-OPERATIVE BANK LTD.NO.720, P.O.PERINJANAM, THRISSUR DISTRICT-680686, REPRESENTED BY ITS SECRETARY BY ADVS. SRI.M.SASINDRAN SRI.I.SREEHARI RESPONDENTS: 1 THE INCOME TAX OFFICER WARD2(1), AYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAM NAGAR, THRISSUR-680 001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS) 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR-680 001. 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, a Co-operative Bank, filed Ext.P4 appeal under the Income Tax Act before the 2nd respondent. The petitioner also moved a stay application as per Ext.P6. Having considered the pendency of the 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 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE JOINT REGISTRAR OF CO- OPERATIVE SOCIETIES DATED 25.03.1983 EXHIBIT P2 TRUE COPY OF THE CERTIFICATE DATED 19.08.2019 ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-2018 EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM PENDING BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 221(1) OF THE INCOME TAX ACT EXHIBIT P6 TRUE COPY OF THE APPLICATION FOR STAY FOR THE ASSESSMENT YEAR 2017-12018 EXHIBIT P7 TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN W.A.NO.1639/2019 RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

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