KONDUNGALLUR TALUK PRIMARY CO- OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD NO. R. 1353 vs. THE INCOME TAX OFFICER

WP(C)/1213/2019HC KeralaKLHC01003226201915 January 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. Until the stay application is disposed of, recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance. The Court did not delve into the merits of the assessment order or the stay application itself, focusing solely on ensuring the timely processing of the pending application. The principle established is that statutory authorities should act with reasonable expedition in disposing of applications filed by assessees, and interim relief can be granted pending such disposal.

What were the facts?

The petitioner, M/s.Kondungallur Taluk Primary Co-operative Agricultural and Rural Development Bank Ltd, filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals) against an assessment order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to stay recovery proceedings. The present writ petition was filed before the High Court of Kerala seeking a direction for the disposal of the stay application.

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. Assessee's contention: The petitioner seeks a direction for the expeditious disposal of their stay application filed along with their appeal against the assessment order. The petitioner relies on the general principle of timely disposal of statutory remedies. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the disposal of the stay application.

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 TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1213 of 2019 PETITIONER/S: M/S.KONDUNGALLUR TALUK PRIMARY CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD NO.R. 1353, KODUNGALLUR, THRISSUR DISTRICT, PIN-680 664, REPRESENTED BY ITS SECRETARY, SHRI.SHOUKATHALI K.K. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD- 2 (5), THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1213 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment 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 of 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

WP(C).No.1213 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 14.12.2018 FOR AY-2016-17 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT.. EXHIBIT P2OF EH MEMORANDUM OF APPEAL DATED 28.12.2018 FILED BY THE PETITIONER BEFORE ETHE 2ND RESPONDENT FOR AY-2016-17. EXHIBIT P2 AOF THE STAY PETITION DATED 28.12.2018 FILED BY THE PETITIONER FOR AY-2016-17 BEFORE THE 2ND RESPONDENT. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln

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