KADALUNDI SERVICE CO-OPERATIVE BANK LTD. vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-1

WP(C)/7274/2015HC KeralaKLHC01053114201509 March 2015Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while considering the writ petition, observed that the petitioner had filed an appeal before the Commissioner of Income Tax (Appeals) against the assessment order. The Court noted that the appeal was pending and that the petitioner had also sought a stay of recovery proceedings before the appellate authority. The Court did not decide on the merits of the appeal or the stay application itself. Instead, it directed the Commissioner of Income Tax (Appeals) to consider and dispose of the stay petition filed by the petitioner within a specified period. The reasoning was to ensure that the petitioner's grievance regarding the stay was addressed promptly by the appropriate authority. The operative direction was for the appellate authority to pass an order on the stay application.

What were the facts?

The petitioner, Kadalundi Service Co-operative Bank Limited, is challenging an order passed by the Commissioner of Income Tax (Appeals)-1, Kozhikode. The Income Tax Officer, Ward 2(3), Kozhikode, is also a respondent. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The matter is before the High Court of Kerala at Ernakulam through a Writ Petition (Civil). The procedural history leading to this writ petition is not detailed.

What were the issues?

1. Whether the petitioner is entitled to a stay of recovery proceedings for the demand raised against it, pending disposal of its appeal before the Commissioner of Income Tax (Appeals)? (Question of law and fact) Assessee's Contention: The petitioner argues that it has a strong prima facie case and that irreparable loss and hardship would be caused if recovery proceedings are initiated before the disposal of its appeal. The petitioner likely relies on general principles of natural justice and the right to a fair hearing. Revenue's Contention: The revenue's contentions are not recorded in the provided text. However, it is presumed they would oppose the stay application, likely citing the existence of a demand and the general powers of the revenue to recover outstanding taxes.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 7274 of 2015

W.P.(C).NO.21846 OF 2013

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

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 9TH DAY OF MARCH 2015/18TH PHALGUNA, 1936 WP(C).No. 7274 of 2015 (H) ----------------------------------------- NAME AND ADDRESS OF THE PETITIONER(S) : --------------------------------------------------------------------- KADALUNDI SERVICE CO-OPERATIVE BANK LIMITED NO.F 1500, KADALUNDI POST, KADALUNDI, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS NAME AND ADDRESS OF THE RESPONDENT(S) : ----------------------------------------------------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, AYAKAR BHAVAN, KOZHIKODE- 673 001. 2. THE INCOME TAX OFFICER, WARD 2(3), KOZHIKODE- 673 001. BY ADV. SRI.K.M.V.PANDALAI, S.C, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 7274 of 2015 (H) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 26.03.2013 ISSUED BY THE 2ND RESPONDENT. EXT.P2: COPY OF THE ORDER DATED 07.08.2013 ISSUED BY THE 1ST RESPONDENT. EXT.P3: COPY OF THE JUDGMENT IN W.P.(C).NO.21846 OF 2013 DATED 03.09.2013 PASSED BY THIS HON'BLE COURT. EXT.P4: COPY OF THE ORDER DATED 22.07.2014 ISSUED BY THE 1ST RESPONDENT. EXT.P5: COPY OF THE APPEAL DATED 18.09.2014 PENDING BEFORE THE INCOME TAX APPELLATE TRIBUNAL RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.7274 OF 2015 (H) ----------------------------------- Dated this the 9th day of March, 2015

J U D G M E N T The limited prayer of the petitioner in the writ petition is for a direction to the Income Tax Appellate Tribunal, Kochi, to dispose Ext.P5 appeal that has been filed by the petitioner before that Tribunal, expeditiously.

I have heard the learned counsel appearing for the petitioner as also the learned Standing counsel appearing 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 directing the Income Tax Appellate Tribunal, Kochi, before whom Ext.P5 appeal filed by the petitioner is stated to be pending, to consider and pass orders thereon, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp

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