THE KUNDARA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD NO.401, vs. THE INCOME TAX OFFICER

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WP(C)/5070/2019HC KeralaKLHC01013294201921 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
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What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to take a decision on the stay application (Ext.P6) within a period of two months from the date of the order. Pending the decision on the stay application, the recovery proceedings pursuant to the impugned assessment order were to be kept in abeyance. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of expediting the decision on the stay. The ratio decidendi is that appellate authorities should consider stay applications within a reasonable time, and recovery can be stayed during this period. No issue was expressly left undecided.

What were the facts?

The petitioner, The Kundara Panchayath Service Co-operative Bank Ltd, filed an appeal against an assessment order (Ext.P1) before the 2nd respondent, the Commissioner of Income Tax (Appeals). Along with the appeal, the petitioner also filed a stay application (Ext.P6). The present writ petition was filed before the High Court of Kerala seeking directions regarding the pending stay application. The assessment year(s) are not explicitly stated in the judgment. The amount in dispute is not mentioned. The procedural history involves the filing of an appeal and a stay application before the appellate authority.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to expedite the decision on the stay application (Ext.P6) filed by the petitioner? The petitioner contended that they have filed an appeal against the assessment order and a stay application, and sought a direction for the timely disposal of the stay application. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act or any authorities, circulars, or precedents were mentioned by either party in the provided text.

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.MUHAMED MUSTAQUE THURSDAY ,THE 21ST DAY OF FEBRUARY 2019 / 2ND PHALGUNA, 1940 WP(C).No. 5070 of 2019 PETITIONER: THE KUNDARA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD NO.401, REPRESENTED BY ITS SECRETARY, KUNDARA P.O.KOLLAM DISTRICT 691 501. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM PIN 691 001. 2 THE COMMISSIONER OF INCOME TAX (APPELAS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-PIN 695 003. CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5070 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed an appeal before the 2nd respondent. The petitioner also filed Ext.P6 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P6 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. SAS/21/02/2019 //// A.MUHAMED MUSTAQUE P.A TO JUDGE JUDGE

WP(C).No. 5070 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2016-2017 DATED 28.12.2018 EXHIBIT P2 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.12.2018 EXHIBIT P3 AOF THE ONLINE APPEAL FILED AGAINST EXT P-1 ASSESSMENT ORDER DATED 25.1.2019 ALONG WITH CHALN AND ACKNOWLEDGEMENT EXHIBIT P4 AOF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22.1.2019 EXHIBIT P5 AOF THE NOTICE NO AAFA 19868B/W-4/KLM/2018-19 DATED 11.2.2019 EXHIBIT P6 AOF THE STAY PETITION DATED 19/02/2019, FILED BEFORE THE 2ND RESPONDENT IN EXHIBIT-P3 APPEAL.

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