Consider And Dispose Of The Statutory Appeals v. Income Tax Officer Decided On 26.02.2010”

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.10215 OF 2021(B) PETITIONER/S: MALLAPPALLY SERVICE CO-OPERATIVE BANKLTD., NO. A 155, KEEZHVAIPUR, PATHANAMTHITTA, 689 587, REPRESENTED BY ITS SECRETARY, SANALKUMAR. P.V., BY ADVS.DR.K.P.PRADEEPSHRI.HAREESH M.R.SRI.T.T.BIJUSMT.T.THASMISMT.M.J.ANOOPA RESPONDENT/S: 1THE CENTRAL BOARD OF DIRECT TAXESDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001,REPRESENTED By ITS CHAIRMAN. 2INCOME TAX OFFICER,WARD 5-THIRUVALLA , THIRUVALLA, VAISHNAVAM ARCADE, T.K. ROAD, THIRUVALLA, PATHANAMTHITTA 689 101.WARD 5-THIRUVALLA , THIRUVALLA, VAISHNAVAM ARCADE, T.K. ROAD, THIRUVALLA, PATHANAMTHITTA 689 101. 3COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM, AAYAKAR BHAVAN, PUBLIC LIBRARAY BUILDING, SASTHRI ROAD, KOTTAYAM 686 001.(APPEALS), KOTTAYAM, AAYAKAR BHAVAN, PUBLIC LIBRARAY BUILDING, SASTHRI ROAD, KOTTAYAM 686 001. 4ADDITIONAL COMMISSIONER OF INCOME TAX,NATIONAL E- ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 1003.NATIONAL E- ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 1003. R1 to R4 BY ADV.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.10215 OF 2021(B) P.V.KUNHIKRISHNAN, J. -------------------------------------- W.P.(C) No. 10215 OF 2021 ---------------------------- Dated this the 23[rd] day of April, 2021 JUDGMENT The above writ petition is filed to issue appropriate direction to the respondents to dispose of Ext.P2 appeal andtill then to stay all further proceedings based on Ext.P1Assessment Order. 2.The Counsel for the petitioner submitted that in asimilar situation, this Court, after hearing both sides, passedsuch an order as per Ext.P4 judgment. The Counsel for the petitioner submitted that in a 3.Heard the Counsel for the petitioner and therespondents. 4. In a similar situation, this Court passed Ext.P4 judgment in which this Court directed the authorities to consider the appeal itself and there was a stay of all furtherrecovery proceedings pursuant to the Assessment Order.Relevant portion of Exhibit P4 judgment is extractedhereunder:- “5.The question which is pending foradjudication before the appellate authority iswhether the petitioners who are co-operativeSocieties are entitled for deduction underSection 80 (P) of the Income Tax Act. TheAssessing Officer has denied the benefit ofSection 80 (P) of the Income Tax Act to thepetitioner societies. In the matter of MavilayiService Co-operative Bank Ltd. the questionregarding liability of the co-operative societis topay the income tax assess was decided. TheDivision Bench of this Court relying on the saidjudgment in W.A.No.1536/2019 dated01.07.2019, has quashed the action on the partof respondents with the direction that theCommissioner of the Income Tax should consider and dispose of the statutory appeals filed by the the appellant co-operative societiesat the earliest taking note of Full Bench decisionin the matter of Mavilayi Service Co-operativeBank Ltd. and till then the recovery andcollection of taxes should be kept in abeyance.Similar is the judgment of the learned SingleJudge in W.P.(C) No.5234/2020, the ElectricityBoard Employees Co-operative Society Ltd. v.Income Tax Officer decided on 26.02.2010”. 5.The petitioner is a co-operative society and Ext.P1is the Assessment Order passed against the petitioner. Ext.P2is the appeal filed by the petitioner. Therefore, there can be adirection to the appellate authority to dispose of Ex.P2, andtill then all coercive steps can be stayed. Therefore, this Writ Petition is disposed of in the following manner:- filed by the the appellant co-operative societiesat the earliest taking note of Full Bench decisionin the matter of Mavilayi Service Co-operativeBank Ltd. and till then the recovery andcollection of taxes should be kept in abeyance.Similar is the judgment of the learned SingleJudge in W.P.(C) No.5234/2020, the ElectricityBoard Employees Co-operative Society Ltd. v.Income Tax Officer decided on 26.02.2010”. 5.The petitioner is a co-operative society and Ext.P1is the Assessment Order passed against the petitioner. Ext.P2is the appeal filed by the petitioner. Therefore, there can be adirection to the appellate authority to dispose of Ex.P2, andtill then all coercive steps can be stayed. Therefore, this Writ Petition is disposed of in the following manner:- 1.The third respondent is directed to dispose JM 5 of Ext.P2 appeal, in accordance with law, asexpeditiously as possible. 2.Till the disposal of Ext.P2 appeal, all further coercive steps based on Ext.P1 Assessment orderis stayed. Sd/- P.V.KUNHIKRISHNAN JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE OF THE ASSESSMENT ORDER NO. ITBA/AST/S/143(3)/2021-22/1032214398(1)DATED 05.04.2201 ISSUED FOR THE YEAR 2018-19. EXHIBIT P2TRUE COPY OF THE APPEAL DATED 15.04.221FILED FOR THE YEAR 2018-19. EXHIBIT P3TRUE COPY OF THE DEMAND NOTICE ITBA/AST/S/156/2021-22/1032214466(1) DATED 05.04.2021 ISSUED FOR THE YEAR 2018-19. EXHIBIT P4TRUE COPY OF THE JUDGMENT DATED 31.3.2201 IN WPC NO. 8610 OF 2021. RESPONDENT'S/S EXHIBITS:NIL