THE CHALAKUDY SERVICE CO-OPERATIVE BANK LIMITED V. THE INCOME TAX OFFICER

WP(C)/8453/2020

AI Insights

The Chalakudy Service Co-operative Bank Limited filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) due to the prolonged delay in the disposal of their appeals and stay petitions concerning several assessment orders. The petitioner argued that the appeals and stay applications, filed in 2017, were still pending, while the income tax department was initiating coercive recovery measures. The court, after hearing both parties, decided to set a timeframe for the Commissioner of Income Tax (Appeals) to resolve the stay petitions and instructed that no recovery actions should proceed until a decision on the stay petitions was made.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 760898 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2020
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: K S NAIR; HARIMA HARIHARAN
• Keywords: Appeals; Assessment orders; Coercive Measures; Income Tax; Stay petitions

Judgement Text

"WP(C).No.8453 OF 2020(F) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8453 OF 2020(F) PETITIONER/S: THE CHALAKUDY SERVICE CO-OPERATIVE BANK LIMITED NO. R 192, CHALAKUDY P.O, THRISSUR DISTRICT PIN 680 307 REPRESENTED BY ITS SECRETARY SMT. V.K ELSY BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2(5), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR PIN 680 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8453 OF 2020(F) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P2 to P2(d) appeals and Exts.P3 to P3(d) stay petitions preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1 to P1(d). Learned Counsel for the petitioner submits that the appeals are pending since 2017 along with the stay applications, and the income tax department is proceeding with coercive measures. 2. Learned Government Pleader submitted that appropriate decision on the applications of stay would be taken by the authorities, if a time frame is fixed by this Court. 3. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Exts.P3 to P3(d) stay petitions filed in support of the memorandum of appeal, in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till such time a decision is taken on WP(C).No.8453 OF 2020(F) 3 stay applications, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.8453 OF 2020(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 08-03-2016 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 10-11-2016 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 EXHIBIT P1 B COPY OF ASSESSMENT ORDER DATED 20-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P1 C COPY OF ASSESSMENT ORDER DATED 20-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P1 D COPY OF ASSESSMENT ORDER DATED 18-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 11-04-2016 AGAINST EXT P1 EXHIBIT P2 A COPY OF APPEAL MEMORANDUM DATED 15-02-2017 AGAINST EXT P1(A) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT.P1(B) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT.P1(B) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT.P1(B) EXHIBIT P2 C COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT P1(C) EXHIBIT P2 D COPY OF APPEAL MEMORANDUM DATED 16-01-2019 AGAINST EXT P1(D) EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE WP(C).No.8453 OF 2020(F) 5 PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3 A COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3 B COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3 C COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3 D COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 "