THE KOTTAPPADY SERVICE CO-OPERATIVE BANK V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/8585/2020

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The Kottappady Service Co-operative Bank Ltd filed a writ petition against the Commissioner of Income Tax (Appeals) and the Income Tax Officer, challenging the delay in the disposal of their appeals and interim applications related to various assessment orders for the years 2010-11, 2012-13, 2016-17, and 2017-18. The petitioner sought a directive from the High Court of Kerala to expedite the decision-making process on these appeals. The court, after hearing both parties, decided to intervene and set a timeline for the Commissioner of Income Tax (Appeals) to resolve the pending matters, emphasizing the need for a fair hearing and adherence to legal procedures without the precondition of tax payment as stipulated in the 2017 circular.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753595 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2020
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: P C SASIDHARAN
• Keywords: Appeals; Assessment orders; Income Tax; Interim Applications; Recovery proceedings

Judgement Text

"WP(C).No.8585 OF 2020(W) 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.8585 OF 2020(W) PETITIONER/S: THE KOTTAPPADY SERVICE CO-OPERATIVE BANK LTD NO.210, THAMBURANPADY, KOTTAPADY, THRISSUR DIST - 680 505, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S. T. NAGAR, THRISSUR - 680 001. 2 THE INCOME TAX OFFICER WARD -1 AND TPS, GURUVAYUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR - 680 101. 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.8585 OF 2020(W) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3, P8, P13, P18, P23, and P28 appeals and Exts.P5, P10, P15, P20, P25 and P30 and P5(a) interim applications preferred before the first respondent/Commissioner of Income Tax (Appeals) against the assessment orders pertaining to the years, 2010-11, 2012-13, 2016-17 and 2017-18 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 appeals, Exts.P3, P8, P13, P18, P23, and P28, 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 JUDGE JM/ WP(C).No.8585 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.11.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 20.11.2018. EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 22.12.2018. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 2.7.2019. EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 16.7.2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 21.11.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE DATED 21.11.2018. EXHIBIT P8 TRUE COPY OF THE APPEAL DATED 19.12.2018. EXHIBIT P9 TRUE COPY OF THE ORDER DATED 2.7.2019. EXHIBIT P10 TRUE COPY OF THE STAY PETITION DATED 16.7.2018. EXHIBIT P11 TRUE COPY OF THE ASSESSMENT ORDER DATED 20.11.2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE DATED 20.11.2019. EXHIBIT P13 TRUE COPY OF THE APPEAL DATED 16.12.2019. EXHIBIT P14 TRUE COPY OF THE ORDER DATED 17.1.2020. EXHIBIT P15 TRUE COPY OF THE STAY PETITION DATED 28.1.2019. EXHIBIT P16 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.11.2019. EXHIBIT P17 TRUE COPY OF THE DEMAND NOTICE DATED 21.11.2019. EXHIBIT P18 TRUE COPY OF THE APPEAL DATED 21.12.2019. WP(C).No.8585 OF 2020(W) 4 EXHIBIT P19 TRUE COPY OF THE ORDER DATED 17.1.2020. EXHIBIT P20 TRUE COPY OF THE STAY PETITION DATED 28.1.2020. EXHIBIT P21 TRUE COPY OF THE JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019. "