EZHUPUNNA SERVICE CO-OPERATIVE BANK NO.A-953 V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/3631/2016

AI Insights

The case involves Ezhupunna Service Co-operative Bank challenging a conditional stay order issued by the Commissioner of Income Tax (Appeals) regarding an assessment order for the year 2012-13. The bank, represented by its secretary Sujatha P.P., argued that similar cases had received an unconditional stay from the High Court, and thus, their appeal should also be considered without the requirement of a pre-deposit. The court agreed with the petitioner's argument, referencing a previous order (Ext.P9) that granted an unconditional stay in similar circumstances, and directed the appellate authority to resolve the appeal expeditiously.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 758797 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-01-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K P PRADEEP
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 29TH DAY OF JANUARY 2016/9TH MAGHA, 1937 WP(C).No. 3631 of 2016 (D) --------------------------- PETITIONER : ---------------------- EZHUPUNNA SERVICE CO-OPERATIVE BANK NO.A-953, EZHUPUNNA.P.O., CHERTHALA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY SUJATHA.P.P. BY ADV. DR.K.P.PRADEEP RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM, FIRST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001 2. THE INCOME TAX OFFICER, WARD V, ALAPPUZHA-688 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.3631/2016 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER NO.AAABT25801/2012-13 DATED 27/03/2015 ISSUED BY THE 2ND RESPONDENT P2 COPY OF THE APPEAL MEMORANDUM DATED 27/04/2015 FILED BEFORE THE 1ST RESPONDENT P3 COPY OF THE STAY ORDER NO.AAABT25801/2012-13 DATED 21/09/2015 ISSUED BY THE 1ST RESPONDENT. P4 COPY OF THE JUDGMENT DATED 8/10/2015 IN WP(C).NO.30528 OF 2015(M) P5 COPY OF THE NOTICE NO.ITA K.22/CIT(A /KTM/2015-16 DATED 09/12/2015 ISSUED BY THE 1ST RESPONDENT P6 COPY OF THE NOTICE NO. CIT (A)/KTM/MISC/15-16 DATED NIL ISSUED BY THE 1ST RESPONDENT P7 COPY OF THE ADJOURNMENT REQUEST DATED 18/1/2016 SUBMITTED BY THE COUNSEL FOR THE PETITIONER. P8 COPY OF THE STAY ORDER NO.AAABT25801/2012-13 DATED 20/1/2016 PASSED BY THE 1ST RESPONDENT P9 COPY OF THE ORDER DATED 28/10/2014 IN IA.NO.2609 OF 2014 IN ITA NO.205 OF 2014. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 3631 of 2016 ===================================================== Dated this the 29th day of January, 2016 JUDGMENT The challenge in the writ petition is against Ext.P8 conditional order of stay passed by the 1st respondent in a stay application filed along with an appeal against an assessment order under the Income Tax Act, for the assessment year 2012-13. Counsel for the petitioner would submit that the issue involved in the appeal is one that is pending consideration before this Court in a number of Income Tax Appeals, where by Ext.P9 order, this Court has granted an unconditional stay against recovery proceedings pending disposal of the appeal. It is the submission therefore, that taking note of the said order passed by this Court, there be a direction to the appellate authority to dispose the appeal itself without insisting on any pre-deposit. 2. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I quash Ext.P8 order and direct the 1st respondent to consider and pass orders on Ext.P2 -2- W.P.(C). No. 3631 of 2016 appeal, within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 1st respondent as directed and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /29.01.2016 "