THE ARAKULAM FARMERS SERVICE CO-OPERATIVE BANK LTD. V. COMMISSIONER OF INCOME TAX (APPEALS) -II

WP(C)/6555/2020

AI Insights

The case involves the Arakulam Farmers' Service Co-operative Bank Ltd., which approached the High Court of Kerala seeking a directive for the Commissioner of Income Tax (Appeals) to expedite the decision-making process on several appeals and interim applications related to assessment orders for various assessment years. The petitioner argued that the appeals and applications were pending without resolution, causing undue hardship. The court considered the submissions and decided to direct the Commissioner to resolve the matters within a specified timeframe, ensuring that the petitioner was not required to pay a portion of the disputed tax as a precondition for the appeal process.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753876 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-03-2020
• Assessment Year: misc
• Other Referred Cases: Writ Appeal 1529/2019
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; JOS WINSON
• Assessee Lawyers: A KUMAR; P J ANILKUMAR; G MINI; P S SREE PRASAD; JOB ABRAHAM; AJAY ANAND
• Keywords: Appeals; Assessment orders; Income Tax; Interim Applications; Recovery proceedings

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6555 OF 2020(T) PETITIONER/S: THE ARAKULAM FARMERS' SERVICE CO-OPERATIVE BANK LTD. (ASCO BANK LIMITED), ARAKULAM P. O., THODUPUZHA, IDUKKI DIST., PIN - 685 591, REPRESENTED BY ITS MANAGING DIRECTOR JOSHY V MATHEW. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) -II POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI - 682 036. 2 INCOME TAX OFFICER WARD 1 AND TPS THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA - 685 584. OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM SRI JOS WINSON O P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6555 OF 2020(T) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P2, P2(a), P2(b), P2(c) and P2(d) appeals and Exts.P3, P3(a), P3(b), P3(c) and P3(d) interim applications preferred before the first respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1, P1(a), P1(b), P1(c) and P1(d) appeals. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the first respondent to take a decision on Exts.P2, P2(a), P2(b), P2(c) and P2(d) appeals in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20% of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.6555 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2011-12 DATED 22.12.2016. EXHIBIT P1 (a) TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2012-13 DATED 30.03.2015 AND ORDER U/S 154 DATED 03.06.2015. EXHIBIT P1 (b) TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 21.03.2016. EXHIBIT P1 (c) TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2014-15 DATED 19.12.2016. EXHIBIT P1 (d) TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 17.12.2019. EXHIBIT P2 TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2011-12 DATED 30.01.2017. EXHIBIT P2 (a) TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2012-13 DATED 14.07.2015. EXHIBIT P2 (b) TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2013-14 DATED 25.04.2016. EXHIBIT P2 (c) TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2014-15 DATED 30.01.2017. EXHIBIT P2 (d) TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2017-18 DATED 10.02.2020. EXHIBIT P3 TRUE COPY OF STAY APPLICATION FOR AY 2011-12 DATED 20.02.2020. EXHIBIT P3 (a) TRUE COPY OF STAY APPLICATION FOR AY 2012-13 DATED 27.02.2020. EXHIBIT P3 (b) TRUE COPY OF STAY APPLICATION FOR AY 2013-14 DATED 20.02.2020. EXHIBIT P3 (c) TRUE COPY OF STAY APPLICATION FOR AY 2014-15 DATED 20.02.2020. EXHIBIT P3 (d) TRUE COPY OF STAY APPLICATION FOR AY 2017-18 DATED 20.02.2020. EXHIBIT P4 TRUE COPY OF THE JUDGMENT OF THE HON'BLE DIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 01.07.2019. WP(C).No.6555 OF 2020(T) 4 "