KANAYANNUR CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LIMITED V. THE INCOME TAX OFFICER

WP(C)/18315/2019

AI Insights

The case involves the Kanayannur Co-operative Agricultural and Rural Development Bank Limited, which filed a writ petition seeking expedited consideration of their stay petitions related to tax assessment orders. The petitioner argued that the delay in the appellate authority's decision on the stay petitions allowed the assessing officer to proceed with tax recovery, potentially rendering the appeals academic or ineffective. The court found merit in the petitioner's request and issued directions to expedite the consideration of the stay petitions and temporarily halt any recovery actions.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754715 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-07-2019
• Assessment Year: misc
• Laws Referred To: KVAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOS WINSON
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH; SWATHY
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 25(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 05TH DAY OF JULY 2019 / 14TH ASHADHA, 1941 WP(C).No.18315 OF 2019(L) PETITIONERS: KANAYANNUR CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LIMITED NO.E 326, REPRESENTED BY ITS SECRTARY SHERLY KURIAKOSE, AGED 54 YEARS, PALARIVATTOM P.O, ERNAKULAM DISTRICT, KOCHI 682 025 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-1(3), NON CORPORATE, C.R BLDG, I S PRESS ROAD, KOCHI 682 018 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), NON CORPORATE, C.R BLDG, I S PRESS ROAD, KOCHI 682 018 3 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS, C.R BLDG, I S PRESS ROAD, KOCHI 682 018 OTHER PRESENT: SC SRI JOS WINSON FOR SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.18315/2019 JUDGMENT The petitioner filed appeals in Exts.P3, P7 and P11 aggrieved by the orders of assessment in Exts.P1, P5 & P9 made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with Exts.P4, P8 & P12 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P4, P8 and P12 stay petitions expeditiously. 2. The case of petitioner is that the filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Exts.P4, P8 & P12 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P3, P7 & P11. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the orders on delay petition and stay petition are passed expeditiously. Hence the writ petition. 3. Perused Exts.P1, P3, P4, P5, P7, P8, P9, P11 and P12. Prima facie I am satisfied that a case is made out for issuing necessary directions to WPC No.18315/2019 third respondent to dispose of the stay petitions in Exts.P4, P8 & P12 respectively. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this judgment: (a) The appellate authority/third respondent considers and disposes of Exts.P4, P8 & P12 stay petitions as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from today. Sd/- S.V.BHATTI JUDGE Ac WPC No.18315/2019 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 13-12-2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 13-12-2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2014-15 DATED 11-01-2017 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FOR AY 2014-15 DATED 12-01-2017 BEFORE THE 3RD RESPONDENT EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 27-12-2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P6 A TRUE COPY OF THE DEMAND NOTICE DATED 27-12-2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 24-01-2018 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P8 A TRUE COPY OF THE STAY PETITION FOR AY 2014-15 DATED 21-02-2018 BEFORE THE 3RD RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE ASSESSMENT ORDER DATED 28-12-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10 A TRUE COPY OF THE DEMAND NOTICE DATED 28-12-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P11 A TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 26-01-2019 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P12 A TRUE COPY OF THE STAY PETITION FOR AY 2016-17 DATED 05-02-2019 BEFORE THE 3RD RSPONDENT EXHIBIT P13 A TRUE COPY OF THE NOTICE DATED 01-02-2019 ISSUED BY THE 1ST RESPONDENT. "