UMAYANALLOOR SERVICE CO OPERATIVE BANK vs. THE INCOME TAX APPELLATE AUTHORITY

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WP(C)/33731/2019HC KeralaKLHC01088021201910 December 2019Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the first respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petitions preferred by the petitioner along with their appeals (Exts.P6 to P10) within two weeks from the date of receipt of the judgment. The Court also ordered that until orders are passed on the stay petitions, respondents 3 and 4 Banks (The Federal Bank and ICICI Bank) shall maintain the status quo concerning the petitioner's accounts. All other issues were expressly left undecided.

What were the facts?

The petitioner, Umayanalloor Service Co-operative Bank, is an assessee under the Income Tax Act. The assessment orders for the assessment years 2010-11, 2011-12, 2012-13, 2013-14, and 2014-15 were rectified by the Income Tax Officer, resulting in orders P1 to P5. Aggrieved by these orders, the petitioner filed appeals (P6 to P10) before the Commissioner of Income Tax (Appeals), the first respondent, along with stay petitions. The petitioner's grievance in this writ petition is the inaction of the first respondent in deciding these stay petitions. The petitioner also alleges that steps are being taken to recover the amounts covered by the rectification orders. The writ petition seeks appropriate directions from the High Court.

What were the issues?

1. Whether the first respondent (Commissioner of Income Tax (Appeals)) has failed to discharge its statutory duty by not deciding the stay petitions filed by the petitioner within a reasonable time, thereby causing prejudice to the petitioner? Assessee's Contention: The petitioner argues that the first respondent's inaction on the stay petitions, filed along with appeals against rectification orders, is causing prejudice. The petitioner also highlights that recovery steps are being initiated while the stay petitions remain undecided. Revenue's Contention: The judgment records that the learned Standing Counsel for the Income Tax Department was heard, but their specific contentions are not detailed in the provided text.

Which sections of the Income-tax Act were involved?

Section 253(1)

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 P.B.SURESH KUMAR TUESDAY, THE 10TH DAY OF DECEMBER 2019 / 19TH AGRAHAYANA, 1941 WP(C).No.33731 OF 2019(N) PETITIONER: UMAYANALLOOR SERVICE CO OPERATIVE BANK UMAYANALLOOR P.O.,KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.V.JAYAPRADEEP SMT.ANN SUSAN GEORGE SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE INCOME TAX APPELLATE AUTHORITY (THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM-695 003. 2 INCOME TAX OFFICER, WARD NO 4, KOLLAM-691 001. 3 THE FEDERAL BANK,KOTTIYAM BRANCH, REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571 4 THE ICICI BANK,KOTTIYAM BRANCH, REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571 5 THE DISTRICT CO-OPERATIVE BANK, REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571 6 THE DISTRICT CO-OPERATIVE BANK, REPRESENTED BY THE BRANCH MANAGER, PALLIMUKKU, KOLLAM-691 001. 7 THE DISTRICT CO-OPERATIVE BANK, REPRESENTED BY THE BRANCH MANAGER,KOTTIYAM, KOLLAM- 691 571. 8 STATE BANK OF INDIA, REPRESENTED BY THE BRANCH MANAGER, KOTTIYAM, KOLLAM- 691 571. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.33731 OF 2019(N) 2 W.P.(C) No.33731 of 2019 -----------------------------------------

J U D G M E N T The petitioner is an assessee under the Income Tax Act (the Act). The assessments of the petitioner for the years 2010-11, 2011- 12, 2012-13, 2013-14, 2014-15 have been rectified in terms of Exts.P1 to P5 orders. Aggrieved by Exts.P1 to P5 orders, the petitioner preferred Exts.P6 to P10 appeals under Section 253(1) of the Act. The petitioner has also preferred stay petitions along with Exts.P6 to P10 appeals. The grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on the stay petitions preferred along with Exts.P6 to P10 appeals. It is alleged by the petitioner that in the meanwhile, steps have been taken for realisation of the amounts covered by Exts.P1 to P5 orders. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.

2.

Heard the learned counsel for the petitioner as also the learned Standing Counsel for the Income Tax Department.

3.

Having regard to the facts and circumstances of the WP(C).No.33731 OF 2019(N) 3 case as also the orders passed by this court in similar and identical writ petitions, I deem it appropriate to dispose of the writ petition directing the first respondent to consider and pass orders on the stay petitions preferred by the petitioner along with Exts.P6 to P10 appeals, within two weeks from the date of production/receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed as directed, status quo shall be maintained by respondents 3 and 4 Banks as regards the accounts of the petitioner therein are concerned. All other issues are left open. P.B.SURESH KUMAR Mn JUDGE

WP(C).No.33731 OF 2019(N) 4

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P2 COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2011-12 EXHIBIT P3 COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P4 COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P5 COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P6 COPY OF THE APPEAL DATED 13.11.2019 FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P7 COPY OF THE APPEAL DATED 13.11.2019 FOR THE ASSESSMENT YEAR 2011-12 EXHIBIT P8 COPY OF THE APPEAL DATED 13.11.2019 FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P9 COPY OF THE APPEAL DATED 13.11.2019 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P10 COPY OF THE APPEAL DATED 13.11.2019 FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P11 COPY OF THE NOTICE OF THE TRIBUNAL DATED 25.11.2019 EXHIBIT P12 COPY OF THE LETTER OF THE PETITIONER DATED 15.11.2019 EXHIBIT P13 COPY OF THE LETTER OF THE PETITIONER DATED 07.12.2019 EXHIBIT P14 COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 22.11.2019 EXHIBIT P15 COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 25.11.2019 //TRUE COPY// PA TO JUDGE

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