KORATTY SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

WP(C)/3762/2019HC KeralaKLHC01009934201908 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application (Ext.P3) within a period of two months. Consequently, all recovery proceedings pursuant to the impugned order in the appeal were ordered to be kept in abeyance until the disposal of the stay application. The court's reasoning was based on the need to provide timely relief to the assessee while their appeal and stay application were pending. The principle established is that appellate authorities should expedite the disposal of stay applications to prevent undue hardship to assessees. No issues were expressly left undecided.

What were the facts?

The petitioner, Koratty Service Co-operative Bank Limited, filed an appeal (Ext.P2) against an order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3) before the Commissioner of Income Tax (Appeals), the second respondent. The writ petition was filed before the High Court of Kerala seeking a direction for the disposal of the stay application. The assessment year(s) and the specific order or action under challenge are not detailed, nor is the amount in dispute stated.

What were the issues?

1. Whether the second respondent (Commissioner of Income Tax (Appeals)) should be directed to dispose of the stay application (Ext.P3) filed by the petitioner. The petitioner sought a direction for the timely disposal of their stay application. The revenue did not record any specific arguments in this regard, but the court considered the petitioner's plea for expeditious disposal of the stay application pending appeal.

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 FRIDAY, THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940 WP(C).No.3762 of 2019 PETITIONER/S: KORATTY SERVICE CO-OPERATIVE BANK LIMITED, KORATTY, THRISSUR-680308, REPRESENTED BY ITS SECRETARY SRI.SANIL KUMAR.N.G. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2(2), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- PIN-680001. BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3762 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose Ext.P3 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. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.3762 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY ORDER DATED 15/01/2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2009-

10.

EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 02/02/2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2009-10 BEFORE THE 2ND RESPONDENT DATED 02.02.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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