THE VAMANAPURAM SERVICE CO-OPERATIVE BANK LTD.NO.927, vs. THE INCOME TAX OFFICER

WP(C)/30933/2019HC KeralaKLHC01080867201916 November 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Income Tax Appellate Tribunal to dispose of the stay application filed by the petitioner within a period of two months after hearing the petitioner. The Court also ordered that recovery proceedings pursuant to the impugned order in the appeal shall be deferred until the disposal of the stay application by the Tribunal. The High Court did not decide the merits of the appeal or the stay application itself, but rather directed the Tribunal to consider the stay application expeditiously. The specific grounds for the stay application or the underlying dispute are not detailed.

What were the facts?

The petitioner, Vamanapuram Service Co-operative Bank Ltd. No. 927, an assessee under the Income Tax Act, filed a second appeal before the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal challenged an order passed by the Commissioner of Income Tax (Appeals). The petitioner also filed a stay application before the ITAT. The assessee approached the High Court of Kerala apprehending recovery proceedings initiated based on the impugned order in the appeal. The assessment years are not specified.

What were the issues?

1. Whether the Tribunal should be directed to dispose of the stay application filed by the petitioner within a stipulated period? (Question of procedure) Assessee's Contention: The petitioner sought a direction from the High Court to the ITAT to expedite the disposal of its stay application, as it was apprehending recovery proceedings based on the order under appeal before the Tribunal. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay application or the writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE SATURDAY, THE 16TH DAY OF NOVEMBER 2019 / 25TH KARTHIKA, 1941 WP(C).No.30933 OF 2019(N) PETITIONER: THE VAMANAPURAM SERVICE CO-OPERATIVE BANK LTD.NO.927, REPRESENTED BY ITS SECRETARY, VAMANAPURAM P.O.THIRUVANANTHAPURAM DISTRICT-695 606. BY ADVS. SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS: 1 THE INCOME TAX OFFICER WARD -2(3), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR P.O.THIRUVANANTHAPURAM, PIN-695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 3 THE REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KENDRIYA BHAVAN, BLOCK NO C1 AND C2, 1ST FLOOR, KAKKANAD, COCHIN-682 030. SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.30933 OF 2019(N) 2 JUDGMENT Dated this the 16th day of November 2019 The petitioner, Primary Agricultural Credit Society, is an assessee under the Income Tax Act filed 2nd appeal challenging an order passed by the 2nd respondent before the 3rd respondent Tribunal. The petitioner is also moved Ext.P5 stay application before the Tribunal. The petitioner approached this Court apprehending recovery proceedings based on the impugned order in the appeal. Having considered the facts and circumstances, there shall be a direction to the Tribunal to dispose the stay application within a period of two months after hearing the petitioner. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No.30933 OF 2019(N) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 24.11.2016 EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 12.7.2018 IN ITA NO 106/EF/TVM/CIT(A)TVM/2017-18 OF THE 2ND RESPONDENT EXHIBIT P3 A TRUE COPY OF THE ORDER DATED 15.10.2019 IN ITA NO 106/EF/TVM/CIT(A)/TVM/2017-18 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT. EXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM DATED 30.10.2019 ALONG WITH AFFIDAVIT AND CHELAN EXHIBIT P5 A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT P4 APPEAL DATED 30.10.2019 RESPONDENTS' EXHIBITS:- NIL SAS/16/11/2019 //TRUE COPY// P.A. TO JUDGE

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