THE EDAVA SERVICE CO-OPERATIVE BANK LTD NO.3782 V. THE INCOME TAX OFFICER, WARD-2(5)

WP(C)/6483/2018

AI Insights

The case involves the Edava Service Co-operative Bank Ltd, which is the petitioner, contesting the delay by the Commissioner of Income Tax (Appeals) in deciding on their stay applications related to two assessment orders. The petitioner had filed appeals against the assessment orders for the years 2013-2014 and 2015-2016, and sought stays on these orders. The primary grievance was the delay in the decision on these stay applications, which the petitioner argued was affecting their operations, as proceedings for realization of the assessed amounts had already been initiated. The court considered the precedents and directed a timely decision on the stay applications, emphasizing the need to defer any further actions on the assessment orders until the stay applications were resolved.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 764750 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-02-2018
• Assessment Year: misc
• Other Referred Cases: WPC NO.38566 OF 2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ARJUN RAGHAVAN; ADITHYA RAJEEV; T H VISHNU
• Keywords: Assessment Order; Co-operative Bank; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 27TH DAY OF FEBRUARY 2018 / 8TH PHALGUNA, 1939 WP(C).No. 6483 of 2018 PETITIONER THE EDAVA SERVICE CO-OPERATIVE BANK LTD NO.3782 REPRESENTED BY ITS SECRETARY, EDAVA P.O., THIRUVANANTHAPURAM DISTRICT - 695 311. BY ADVS.SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV SRI.T.H.VISHNU RESPONDENTS: 1. THE INCOME TAX OFFICER, WARD-2(5) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKARA BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6483 of 2018 (I) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), CHIRAYINKEEZHI DATED 21/02/2018. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YER 2013-2014 DATED 29/01/2016. EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29/01/2016. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 19/12/2017. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 19/12/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 08/02/2016. EXHIBIT P7 A TRUE COPY OF THE STAY PETITION DATED 15/02/2016, FILED BY THE PETITIONER IN EXT.P6 APPEAL. EXHIBIT P8 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10/02/2018. EXHIBIT P9 A TRUE COPY OF THE STAY PETITION DATED 10/02/2018, FILED BY THE PETITIONER IN EXT.P8 APPEAL. EXHIBIT P10 A TRUE COPY OF THE NOTICE NO.AAAAE2087Q/W-2(5)/TVM/2017-18 DATED 12/02/2018. EXHIBIT P11 A TRUE COPY OF THE NOTICE NO.AAAAE2087Q/W-2(5)/TVM/2017-18 DATED 15/02/2018/ EXHIBIT P12 A TRUE COPY OF THE JUDGMENT DATED 21/12/2017 IN WPC NO.38566 OF 2017. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.6483 of 2018 --------------------------------------------------------------- Dated this the 27th day of February, 2018 J U D G M E N T Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2 and P4 assessment orders, the petitioner preferred Exts.P6 and P8 appeals before the second respondent. Exts.P7 and P9 are the applications for stay preferred by the petitioner in Exts.P6 and P8 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Exts.P7 and P9 applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Exts.P2 and P4 orders. The specific case of the petitioner is that in the light of Ext.P12 judgment rendered by this Court on identical facts, the petitioner is entitled to the W.P.(c).No.6483 of 2018 : 2 : stay sought for in the appeals. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Exts.P7 and P9 applications for stay, within two months from the date of receipt of a copy of this judgment. In the matter of complying with the direction aforesaid, the second respondent shall certainly advert to and consider Ext.P12 judgment. Ordered accordingly. Needless to say that until orders are passed on Exts.P7 and P9 applications for stay, further proceedings for realisation of the amounts covered by Exts.P2 and P4 assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR JUDGE rsr "