THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD. vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

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WP(C)/15835/2022HC KeralaKLHC01031741202213 May 2022Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and directed the respondents to hear and dispose of the appeal (Ext.P2) at the earliest. Additionally, the respondents were directed to take up and dispose of the stay petition (Ext.P3) within three months. The court also ordered that coercive steps for recovery would remain stayed until the disposal of the stay petition. The judgment focuses on procedural relief, ensuring the appeal and stay petition are addressed by the revenue authorities within a stipulated timeframe, rather than deciding the merits of the underlying tax dispute.

What were the facts?

The petitioner, The Kumaranputhur Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petition sought a direction for the disposal of an appeal (Ext.P2) and a stay petition (Ext.P3). The respondents are the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi, and the National Faceless Appeal Centre, Delhi. The petitioner's grievance was the delay in the disposal of their appeal and stay petition by the revenue authorities.

What were the issues?

1. Whether the High Court should direct the respondents to dispose of the appeal filed by the petitioner (Ext.P2)? (Question of procedure) Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeal and stay petition. No specific legal provisions were cited in support of this prayer, but the underlying principle is the right to a timely resolution of tax disputes. Revenue's Contention: The Standing Counsel accepted notice. No specific arguments were recorded against the prayer for expeditious disposal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15835 OF 2022 PETITIONER: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD. NO.P-373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, PALAKKAD-678 583, REPRESENTED BY ITS SECRETARY-IN-CHARGE, VIJAYAKUMAR K.K. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001 2 NATIONAL FACELESS APPEAL CENTRE, DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER SRI.JOSE JOSEPH (SC) SRI.SAYYED MURTHALA THANGAL, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 15835 OF 2022 2 T.R. RAVI, J. ---------------------------------------- W.P.(C). No. 15835 of 2022 ------------------------------------------- Dated this the 13th day of May, 2022 JUDGMENT Admit. Standing Counsel takes notice for respondents. The limited prayer in the writ petition is for a disposal of Ext.P2 appeal and Ext.P3 stay petition. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the respondents to hear and dispose of Ext.P2 appeal at the earliest. There will be a further direction to the respondents to take up Ext.P3 stay petition and hear and dispose of the same within three months. Coercive steps for recovery shall remain stayed till the disposal of the stay petition. Sd/- T.R.RAVI JUDGE Pn

WP(C) NO. 15835 OF 2022 3 APPENDIX OF WP(C) 15835/2022 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 29.03.2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022

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