Navaneeth v. Nath, Sc, Revenue

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 15 DAY OF SEPTEMBER 2023 / 24TH BHADRA, 1945WP(C) NO. 30298 OF 2023 PETITIONER: CHENGAROOR SERVICE CO-OPERATIVE BANK LIMITTED NO: A-149AGED 51 YEARSCHENGAROOR P.O, MALLAPPALLYREPRESENTED BY ITS SECRETARY, CO-OPERATIVE BANK BUILDING, CHENGAROOR P.O, MALLAPPALLY, PATHANAMTHITTA DISTRICT, PIN – 689 594. BY ADVS.JOSEPH GEORGEP.A.REJIMONNIKITA NAIR C.S. RESPONDENTS: 1THE INCOME TAX OFFICERWARD 4, THIRUVALLA, THIRUVALLA P.O, PATHANAMTHITTA DISTRICT, PIN – 689 101.2THE NATIONAL FACELESS APPEAL CENTREINCOME TAX DEPARTMENT, NEW DELHIREPRESENTED BY PRINCIPAL CHIEF COMMISSIONER, INCOME TAXCOMMISSIONARATE, C.R. BUILDING, IP ESTATE, NEW DELHI, PIN – 110 002.3THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT, COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESMENT CENTRE, NEW DELHI, PIN – 100 001.4THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX, BAKER JUNCTION, KOTTAYAM, PIN – 686 001. OTHER PRESENT: NAVANEETH V. NATH, SC, REVENUE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 30298 OF 2023 -------------------------------------------- Dated this the 15[th] day of September, 2023 J U D G M E N T 1. The present writ petition has been filedunder Article 226 of the Constitution of India for adirection to the 4[th] respondent - the Commissionerof Income Tax (Appeals) to consider Ext.P2 andExt.P3 Appeals in a time bound manner and to givedirection to the 1[st] respondent to defer recoveryproceedings against the petitioner till the disposalof Ext.P2 and Ext.P3 Appeals. 2.The Petitioner is a primary Co-operativeSociety registered under the Kerala Co-operativeSocieties Act. The petitioner’s claim for exemptionto pay Income Tax under Section 80 (P) of theIncome Tax Act has been rejected by the assessingauthority on the ground that the petitioner society had failed to prove that it was worked as per the rules of the Kerala Co-operative Societies Act. 3. The Learned Counsel for the petitioner submits that in identical matters this Court hasdirected for hearing of the appeals and stayed therecovery of the assessed tax without makingpayment of 20%. 4. The learned counsel for the petitioner has placed reliance on the order dated 14.07.2022passed by this Court in the WP (C) No. 22847 of2022. 5. Sri. Navaneeth.V.Nath, the Learned Counsel for Revenue does not dispute the fact thatsimilar matter was disposed of and directed for anexpeditious disposal of the appeal within a periodof two months and the steps to realization of theassessed tax have been stayed. 6.Considering this aspect of the matter, the present writ petition is also disposed of with a direction to the 2[nd] and 4[th] respondents to take theappeals Ext.P2 and Ext.P3 for hearing and disposethem expeditiously within a period of two months.The disposal of the appeals are subject to thecooperation by the assessee or the petitioner. For aperiod of two months, no coercive measures shallbe taken against the petitioner for realization of thetax assessed in this Writ Petition. rpr Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 30298/2023 PETITIONER’S EXHIBITS Exhibit P-1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 11-12-2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P-2TRUE PHOTOCOPY OF THE APPEAL DATED 21-01-2019SUBMITTED BEFORE THE 4TH RESPONDENT BY THE PETITIONER. Exhibit P-3TRUE PHOTOCOPY OF THE APPEAL DATED 09-03-2023SUBMITTED BEFORE THE 2ND RESPONDENT BY THE PETITIONER. Exhibit P-4TRUE PHOTOCOPY OF THE JUDGMENT DATED 14-07-2022 IN WP(C) NO: 22847/2022 OF THIS HON'BLE COURT.