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

PDF · subscribers
WP(C)/7601/2018HC KeralaKLHC01039191201807 March 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the stay petitions filed by the petitioner within two months from the date of receipt of a copy of the judgment. The Court also ordered that until orders are passed on the stay petitions, further proceedings for the realization of amounts covered by the assessment orders shall be deferred. The High Court did not decide the merits of the assessment orders or the stay petitions themselves, but rather addressed the procedural delay.

What were the facts?

The petitioner, Ayalur Service Co-operative Bank Ltd., is an assessee under the Income Tax Act. The petitioner filed appeals against assessment orders for the assessment years 2010-11, 2012-13, 2013-14, 2014-15, and 2015-16. Along with the appeals, the petitioner filed stay petitions. The petitioner's grievance is the delay by the Commissioner of Income Tax (Appeals) in passing orders on these stay petitions. The petitioner also alleged that recovery proceedings had already been initiated for the amounts demanded in the assessment orders. The writ petition was filed seeking appropriate directions from the High Court.

What were the issues?

1. Whether the High Court should issue directions for the expeditious disposal of stay petitions filed by the assessee when the Commissioner of Income Tax (Appeals) has delayed in passing orders. Assessee's Contentions: The petitioner argued that the delay in passing orders on the stay petitions, coupled with the initiation of recovery proceedings, caused prejudice. They sought directions for the timely disposal of their stay applications. Revenue's Contentions: The judgment records that the learned Standing Counsel for the respondents was heard. No specific contentions of the revenue are recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939 WP(C).No. 7601 of 2018 PETITIONER THE AYALUR SERVICE CO-OPERATIVE BANK LTD., AYALUR, CHITTUR, PALAKKAD-678510, REPRESENTED BY ITS SECRETARY, PRADEEP G. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD NO.5, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 7601 of 2018 (A) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P1(a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1(b) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1(c) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(d) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2010-11. EXHIBIT P2(a) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2(b) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P2(c) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P2(d) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2010-11. EXHIBIT P3(a) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P3(b) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P3(c) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P3(d) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2015-16. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.7601 of 2018 --------------------------------------------------------------- Dated this the 7th day of March, 2018 J U D G M E N T

Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P1 series assessment orders, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 series are the applications for stay preferred by the petitioner in Ext.P2 series appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P3 series applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Ext.P1 series orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

W.P.(c).No.7601 of 2018 : 2 : 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Ext.P3 series applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Ext.P3 series applications for stay, further proceedings for realisation of the amounts covered by Ext.P1 series assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR

JUDGE rsr

Recent GST High Court judgments

Search GST case law →