KOLARI SERVICE CO-OPERATIVE BANK LTD., vs. THE INCOME TAX OFFICER,

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WP(C)/27335/2019HC KeralaKLHC01071033201915 October 2019Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to consider and pass reasoned orders on the delay condonation applications and the stay petitions (Exts.P9 to P12) within a period of two months from the date of receipt of a copy of the judgment. The court further directed that recovery steps for the amounts confirmed by the assessment orders (Exts.P1, P3, P5, and P7) shall be kept in abeyance until such time as orders are passed by the 3rd respondent and communicated to the petitioner. The petitioner was instructed to furnish copies of the writ petition and the judgment to the 3rd respondent. The court did not decide the merits of the appeals or the stay petitions themselves, but rather directed the procedural steps for their consideration.

What were the facts?

The petitioner, Kolari Service Co-operative Bank Ltd., is challenging assessment orders for assessment years 2010-11, 2012-13, 2013-14, and 2015-16. The petitioner filed appeals and stay petitions before the Commissioner of Income Tax (Appeals), the 3rd respondent, along with applications for condonation of delay in filing the appeals. The writ petition was filed seeking a direction to the 3rd respondent to expeditiously consider and pass orders on these pending appeals and stay petitions, and to keep recovery steps in abeyance in the interim. The petitioner is represented by its Secretary, and the respondents are represented by the Income Tax Officer, Principal Commissioner of Income Tax, and Commissioner of Income Tax (Appeals).

What were the issues?

1. Whether the 3rd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider and pass reasoned orders on the delay condonation applications and subsequent stay petitions filed by the petitioner. (Question of procedure and administrative direction). Assessee's Contention: The petitioner seeks a direction for expeditious disposal of their appeals and stay petitions, and for a stay on recovery proceedings pending the disposal of these applications. Revenue's Contention: The revenue, represented by the Standing Counsel, appeared before the court. No specific arguments are recorded in the judgment, but their presence indicates their participation in the proceedings.

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 A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 15TH DAY OF OCTOBER 2019/23RD ASWINA, 1941 W.P(C).No.27335 OF 2019 PETITIONER: KOLARI SERVICE CO-OPERATIVE BANK LTD., MATTANNUR, MATTANNUR P.O., THALASSERY, KANNUR – 670702. REPRESENTED BY ITS SECRETARY K.NARAYANAN. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1.THE INCOME TAX OFFICER, WARD – 3, KANNUR RANGE, KANNUR – 670 006. 2.THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE – 673 001. 3.THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.27335/2019 : 2 :

J U D G M E N T Against Exts.P1, P3, P5 and P7 assessment orders under the Income Tax Act, for the assessment years 2010-11, 2012-13, 2013-14 and 2015-16, the petitioner has preferred Exts.P2, P4, P6 and P8 appeals together with Exts.P9 to P12 stay petitions before the 3rd respondent. In the appeals, mention has also been made of the delay occasioned while filing the appeals. The prayer in the writ petition is for a direction to the 3rd respondent, before whom the appeals and stay petitions are pending, to consider and pass orders on the same, expeditiously, and to keep in abeyance recovery steps, in the meanwhile.

2.

I have heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with a direction to the 3rd respondent to consider and pass

W.P.(C).No.27335/2019 : 3 : reasoned orders on the delay condonation applications and thereafter Exts.P9 to P12 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1, P3, P5 and P7 assessment orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent, as directed, and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/15/10/19

W.P.(C).No.27335/2019 : 4 :

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 19.2.2016 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) R.W.S. 147 OF THE ACT FOR THE AY 2010-11. EXT.P2: TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2010-11. EXT.P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 27.3.2015 PASSED UNDER SECTION 143(3) FOR THE AY 2012-13. EXT.P4: TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2012-13. EXT.P5: TRUE COPY OF THE ASSESSMENT ORDER DATED 16.3.2016 PASSED UNDER SECTION 143(3) FOR THE AY 2013-14. EXT.P6: TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2013-14. EXT.P7: TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2017 PASSED UNDER SECTION 143(3) FOR THE AY 2015-16. EXT.P8: TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2015-16. EXT.P9: TRUE COPY OF THE APPLICATION OF STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2010-11. EXT.P10: TRUE COPY OF THE APPLICATION OF STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2012-13. EXT.P11: TRUE COPY OF THE APPLICATION OF STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2013-14. EXT.P12: TRUE COPY OF THE APPLICATION OF STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2015-16. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE

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