OLLUKKARA SERVICE CO-OPERATIVE BANK LTD. vs. INCOME TAX OFFICER

WP(C)/15306/2017HC KeralaKLHC01063253201705 May 2017Author: HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Appellate Authority to take on board the appeal filed by the petitioner and consider it in accordance with law. Furthermore, the Court ordered that proceedings pursuant to the assessment order (Ext.P1) and the demand order (Ext.P4) would stand stayed until the appeal is considered. The Court disposed of the writ petition with these directions. No specific issues were left undecided; the Court provided a procedural resolution.

What were the facts?

The petitioner, Ollukkara Service Co-operative Bank Ltd., is aggrieved by an assessment order dated December 15, 2016, for Assessment Year 2009-10. The petitioner filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals). While the appeal was pending, the respondent, Income Tax Officer, issued an order (Ext.P4) dated March 16, 2017, directing the petitioner to remit 15% of the outstanding demand within 15 days. The petitioner filed this writ petition seeking appropriate directions regarding the pending appeal and the demand.

What were the issues?

1. Whether the Appellate Authority should be directed to take on board and consider the appeal filed by the petitioner? 2. Whether proceedings pursuant to the assessment order and the demand for payment should be stayed until the appeal is considered? Assessee's Contentions: The petitioner contends that they have filed an appeal against the assessment order and that the respondent has issued a demand for payment while the appeal is pending. They seek a direction for the Appellate Authority to consider their appeal and a stay on the proceedings pursuant to the assessment and demand orders. Revenue's Contentions: The judgment does not record any specific contentions from the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 5TH DAY OF MAY 2017/15TH VAISAKHA, 1939 WP(C).No. 15306 of 2017 (K) ---------------------------- PETITIONER : --------------------- OLLUKKARA SERVICE CO-OPERATIVE BANK LTD., MANNUTHY P.O, THRISSUR - 680 651, REPRESENTED BY ITS SECRETARY, SMT.SUDHA P.K.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.JOSEPH GOPURAN RESPONDENT : ------------------------ INCOME TAX OFFICER, WARD-2(3), THRISSUR RANGE-2, THRISSUR - 680 001.

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-05-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

WP(C).No. 15306 of 2017 (K) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ---------------------------------------- EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 15.12.2016 FOR THE ASSESSMENT YEAR 2009-10

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE ASSESSMENT YEAR 2009-10

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE RESPONDENT FOR THE ASSESSMENT YEAR 2009-10

EXHIBIT P4 TRUE COPY OF THE ORDER NO.F.NO.AAAAO0977D/STAY/WARD-2(3)/ TCR/ 2016-17 DT. 16.3.2017

EXHIBIT P5 TRUE COPY OF OFFICE MEMORANDUM (F.NO.404/72/93-ITCC) DT. 29.2.2016

EXHIBIT P6 TRUE COPY OF THE ORDER DATED 29.7.2016 IN WPC NO.25262 OF 2016(G)

RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

ANU SIVARAMAN, J. ----------------------------------- W.P.(C) No.15306 of 2017 ------------------------------------ Dated this the 5th day of May, 2017 J U D G M E N T Aggrieved by Ext.P1 order of assessment, petitioner has submitted Ext.P2 appeal. While pending consideration of Ext.P2 appeal, Ext.P4 order is issued by the respondent, directing the petitioner to remit 15% of the outstanding demand, within 15 days. It is thus seeking appropriate direction, this writ petition is filed. 2. Having heard the learned counsel for the petitioner and the learned Government Pleader, there will be a direction to the Appellate Authority to take on board Ext.P2 appeal and consider the same in accordance with law. Till such time, proceedings pursuant to Exts.P1 and P4 would stand stayed. This writ petition is disposed of accordingly. Sd/-

ANU SIVARAMAN JUDGE smp

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