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

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WP(C)/10360/2015HC KeralaKLHC01056200201530 March 20155 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, considered the petition filed by the Vattiyoorkavu Service Co-operative Bank Ltd. The Court acknowledged the petitioner's grievance regarding pending appeals before the Commissioner of Income Tax (Appeals) and the ongoing proceedings by the Income Tax Officer. The Court's decision was to direct the Commissioner of Income Tax (Appeals) to consider and pass appropriate orders on the pending appeals filed by the petitioner within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court directed the Income Tax Officer to hold further proceedings in abeyance until such orders are passed by the appellate authority. The ratio of this decision is that when appeals are pending before a statutory appellate authority, the assessing officer should generally await the decision of the appellate authority before proceeding further, and the appellate authority should endeavor to dispose of the appeals expeditiously. The operative direction is a remand for expeditious disposal of appeals and a stay of further proceedings.

What were the facts?

The petitioner, Vattiyoorkavu Service Co-operative Bank Ltd. No. 1652, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Ward (1), Office of the Joint Commissioner of Income Tax, Range-21. The assessment year(s) are not explicitly stated. The procedural history involves the petitioner being aggrieved by the actions of the Income Tax Officer and the Commissioner of Income Tax (Appeals). The third respondent is the Branch Manager of the Thiruvananthapuram District Co-operative Bank Ltd., Vattiyoorkavu Branch. The amount in dispute is not specified.

What were the issues?

1. Whether the petitioner is entitled to seek a writ of mandamus directing the respondents to consider and pass appropriate orders on the pending appeals filed by the petitioner before the Commissioner of Income Tax (Appeals) within a stipulated time frame, and to direct the Income Tax Officer to hold further proceedings in abeyance until such orders are passed. Assessee's Contention: The petitioner argues that they have filed appeals before the Commissioner of Income Tax (Appeals) and are awaiting a decision. They seek a direction for the expeditious disposal of these appeals and a stay on further proceedings by the Income Tax Officer until the appeals are decided. Revenue's Contention: The revenue, represented by the Income Tax Department, has not recorded specific arguments in this judgment regarding the issues raised by the petitioner. The judgment does not record any arguments from the revenue's side concerning the merits of the petitioner's claim for expeditious disposal or a stay.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No.10360 of 2015 (T) ---------------------------------------- PETITIONER: ------------------- VATTIYOORKAVU SERVICE CO-OPERATIVE BANK LTD.NO.1652, REPRESENTEDBY ITS SECRETARY,VATTIYOORKAVU P.O., THIRUVANANTHAPURAM DISTRICT-695013.

BY ADVS.SRI.V.G.ARUN SRI.PRASAD CHANDRAN RESPONDENTS: ---------------------------- 1. THE INCOME TAX OFFICER,WARD (1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-21,1ST FLOOR,AYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM DISTRICT-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM-695003. 3. THE BRANCH MANAGER,THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD., VATTIYOORKAVU BRANCH, THIRUVANANTHAPURAM-695013.

R1 & R2 BY SRI.K.M.V.PANDALAI,INCOME TAX DEPARTMENT R3 BY SRI.T.R.HARIKUMAR, SC, THIRUVANANTHAPURAM DIST.CO. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: pk

W.P(C) NO.10360/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1:A TRUE COPY OF THE CERTIFICATE DATED 24.7.2013, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM. EXT.P2:A TRUE COPY OF THE RELEVANT PAGES OF THE BYELAWS OF THE PETITIONER SOCIETY. EXT.P3:A TRUE COPY OF THE ACKNOWLEDGEMENT DATED 18.6.2009 ISSUED BY THE FIRST RESPONDENT. EXT.P4:A TRUE COPY OF THE NOTICE ISSUED BY THE INCOME TAX OFFICE, WARD 1 (1),THIRUVANANTHAPURAM DSTED 27.3.2013. EXT.P5:A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE ADDL.COMMISSIONER OF INCOME TAX DATED 28.7.2013. EXT.P6:A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 28.3.2014. EXT.P7:A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.3.2014.

EXT.P8:A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.3.2014. EXT.P9:A TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH COVERING LETTER DATED 9.4.2014. EXT.P10:A TRUE COPY OF THE NOTICE ISSUED BY THE INCOME TAX OFFICER, WARD 1(1), THIRUVANANTHAPURAM DATED 17.10.2014. EXT.P11:A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE INCOME TAX OFFICER, WARD 1 (1),THIRUVANANTHAPURAM DATED 24.10.2014. EXT.P12:A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.2.2015. EXTP13:A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 27.2.2015. EXT.P14:A TRUE COPY OF THE COMMUNICATION ISSUED BY THE 3RD RESPONDENT DATED 25.3.2015. EXT.P15:A TRUE COPY OF THE NOTICE NO.AAAAV0521A/W2 (1)TVM/2014-15 DATED 24.3.2015 ISSUED BY THE 1ST RESPONDENT. Pto

EXT.P16:A TRUE COPY OF THE COMMUNICATION ISSUED BY THE 3RD RESPONDENT DATED 25.3.2015. EXT.P17:A TRUE COPY OF THE STAY PETITION DATED 27.3.2015, FILED BY THE PETITIONER IN EXT.P9 APPEAL. EXT.P18:A TRUE COPY OF THE MEMO FILED BY THE PETITIONER FOR EARLY HEARING AND DISPOSAL OF EXT.P9 APPEAL DATED 26.3.2015. EXT.P19:A TRUE COPY OF THE COMMUNICATION ISSUED BY THE 3RD RESPONDENT DATED 28.3.2015. EXT.P20:A TRUE COPY OF THE NOTICE NO.AAAAV0521A/W-2(1)TVM/2014-15 DATED 27.3.2015 ISSUED BY THE 1ST RESPONDENT. EXT.P21:A TRUE COPY OF THE INTERIM ORDER DATED 30.9.2014 IN I.A.NO.2364/2014 IN ITA NO.188/2014. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.S. TO JUDGE pk

A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.10360 OF 2015 (T) ----------------------------------- Dated this the 30th day of March, 2015 J U D G M E N T Against Ext.P6 assessment order under the Income Tax Act, the petitioner had preferred Ext.P9 appeal and Ext.P17 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents for recovery of the amounts confirmed against the petitioner by Ext.P6 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 2nd respondent shall consider and pass orders on Ext.P17 stay petition preferred by the petitioner within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(C).No.10360/2015 2 2.Recovery steps for recovery of amounts confirmed against petitioner pursuant to Ext.P6 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp

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