THE MANICKAL SERVICE CO OPERATIVE BANK LTD. V. THE INCOME TAX OFFICER

WP(C)/6093/2018

AI Insights

The case involves The Manickal Service Co Operative Bank Ltd., which is the petitioner, and the Income Tax Officer and the Commissioner of Income Tax (Appeals) as respondents. The petitioner challenged the delay in the appellate authority's decision-making regarding their stay petitions related to revised self-assessments for the years 2011-12 and 2015-16. The assessments were initially revised under Section 143(3) of the Income Tax Act, leading to appeals and subsequent stay petitions by the petitioner. The High Court of Kerala at Ernakulam, presided by Justice P.B. Suresh Kumar, heard the matter and issued directions to expedite the decision on the stay applications.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 766910 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2018
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 34252 of 2017, WP(C) No. 2297 of 2018, ITA No. 9 & 21/TVM/CIT (A), TVM/2014-15 & 2015-16
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: V G ARUN; T R HARIKUMAR
• Keywords: Appeal; Assessment Order; Co-operative Society; 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 FRIDAY, THE 23RD DAY OF FEBRUARY 2018 / 4TH PHALGUNA, 1939 WP(C).No. 6093 of 2018 PETITIONER(S) THE MANICKAL SERVICE CO OPERATIVE BANK LTD. NO. 1910, REPRESENTED BY ITS SECRETARY, PIRAPPANCODE P.O., THIRUVANANTHAPURAM DISTRICT-695607. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S): 1. THE INCOME TAX OFFICER, WARD-2 (3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6093 of 2018 (J) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 11.07.2013, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), NEDUMANGAD. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 24.11.2017. EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 24.11.2017. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 18.12.2017. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 18.12.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE ONLINE APPEAL AGAINST EXT-P2 ASSESSMENT ORDER ALONG WITH CHALAN DATED 05.12.2017. EXHIBIT P7 A TRUE COPY OF THE ONLINE APPEAL AGAINST EXT-P4 ASSESSMENT ORDER ALONG WITH CHALAN DATED 27.12.2017. EXHIBIT P8 A TRUE COPY OF THE NOTICE NO. AADAM1119J/ITO/W-2(3)/TVM/2017-18 DATED 09.02.2018. EXHIBIT P9 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.02.2018. EXHIBIT P10 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018, FILED BY THE PETITIONER IN EXT-P9 APPEAL. EXHIBIT P11 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.02.2018. EXHIBIT P12 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018, FILED BY THE PETITIONER IN EXT.P11 APPEAL. EXHIBIT P13 A TRUE COPY OF THE JUDGMENT DATED 26.10.2017 IN WP(C) NO. 34252 OF 2017. EXHIBIT P14 A TRUE COPY OF THE APPELLATE ORDER IN ITA NO. 9 & 21/TVM/CIT (A), TVM/2014-15 & 2015-16 DATED 17.11.2017. EXHIBIT P15 A TRUE COPY OF THE JUDGMENT DATED 23.01.2018 IN WP(C) NO. 2297 OF 2018. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================ W.P.(C.) No. 6093 of 2018 -------------------------------------------- Dated this the 23rd day of February, 2018 J U D G M E N T Petitioner is a Co-operative Society and an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. The self assessments made by the petitioner under the Act for the year 2011-'12 and 2015-'16 have been revised by the competent authority under Section 143(3) of the Act. Exts.P2 and P4 are the assessment orders passed in this connection. Aggrieved by Exts.P2 and P4 orders, the petitioner preferred Exts.P9 and P11 appeals before the appellate authority namely, the second respondent. Exts.P10 and P12 are the stay petitions preferred by the petitioner in Exts.P9 nd P11 appeals. The grievance voiced the petitioner in the writ petition concerns the delay on the part of the second respondent in taking up and disposing of Exts.P9 and P11 W.P.(C.) No.6093 of 2018 : 2 : appeals. The petitioner, therefore seeks appropriate directions in this regard, in the 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.P10 and P12 applications for stay. This shall be done within two months from the date of receipt of a copy of this judgment. Needless to say that till orders are passed on Exts.P10 and P12 applications for stay preferred by the petitioner in the appeals referred to above, further proceedings for the realisation of the amounts covered by Exts.P2 and P4 orders shall be deferred. sd/- P.B.SURESH KUMAR JUDGE SKS "