These Writ Petitions Have Been Filed By The v. The Commissioner Of Income Tax, Calicut [2019 (2)Khc 287

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, THE 22ND DAY OF JULY 2019 / 31ST ASHADHA, 1941 WP(C).No.20015 of 2019 PETITIONER: THE PAPPINIVATTAM SERVICE CO-OPERATIVE SOCIETY LTD.NO. R.309, P.O. MATHILAKAM, KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX(APPEALS),AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001.AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001. 2THE INCOME TAX OFFICER,WARD 2 (4), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.07.2019, ALONG WITH WP(C).20016/2019 AND WP(C).20017/2019, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, THE 22ND DAY OF JULY 2019 / 31ST ASHADHA, 1941 WP(C).No.20016 of 2019 PETITIONER: THE PAPPINIVATTAM SERVICE CO OP SOCIETY LTDNO.R309, P.O. MATHILAKAM , KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY.BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR DISTRICT, PIN - 680 001. 2THE INCOME TAX OFFICER,WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.07.2019, ALONG WITH WP(C).20017/2019 AND WP(C).20015/2019,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, THE 22ND DAY OF JULY 2019 / 31ST ASHADHA, 1941 WP(C).No.20017 of 2019 PETITIONER: THE PAPPINIVATTAM SERVICE CO-OPERATIVE SOCIETY LTD.NO.R.309, P.O. MATHILAKAM, KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.07.2019, ALONG WITH WP(C).20016/2019, WP(C).20015/2019,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T ~ ~ ~ ~ ~ ~ ~ ~ ~ [W.P. (C) .20015/2019, 20016/2019 & 20017/2019] These writ petitions have been filed by the petitioner which is a Co-operative Society registered underthe Kerala Co-operative Societies Act. Income taxassessment orders have been passed in respect of theSociety for the years 2012-13, 2013-14 and 2015-16 as perExt.P1 in all the writ petitions. Aggrieved by the assessmentorders, the petitioner - Society filed Ext.P2 appeal againstthose assessment orders. Pending these appeals, theIncome Tax Officer has issued Ext.P3 notices under Section221(1) of the Income Tax Act, 1961 seeking recovery of theamount of assessment. 2.The learned counsel for the petitioner points outthat in an identical case, i.e., W.P. (C) No.13364/2019, thisCourt has passed orders directing the appellate authority toconsider the appeals preferred by the Society first and not totake any coercive steps till the finalisation of the appeal. In The learned counsel for the petitioner points out WP(C) Nos.20015, 20016 & 20017 of 2019 judgment in W.A. No.1529/2019, an identical case, a Division Bench of this Court directed the Commissioner of Income Tax(Appeals) to consider and dispose of statutory appeals filedby the appellant therein at the earliest taking note of the FullBench decision in The Mavilayi Service Co-operative bankLtd. v. The Commissioner of Income Tax, Calicut [2019 (2)KHC 287]. 3.Heard learned counsel for the petitioner andlearned Standing Counsel for the Department of Income Tax. 4.After perusing the pleadings, I feel that these writpetitions also can be disposed of in similar manner. Accordingly, these writ petitions are disposed of The learned counsel for the petitioner points out WP(C) Nos.20015, 20016 & 20017 of 2019 judgment in W.A. No.1529/2019, an identical case, a Division Bench of this Court directed the Commissioner of Income Tax(Appeals) to consider and dispose of statutory appeals filedby the appellant therein at the earliest taking note of the FullBench decision in The Mavilayi Service Co-operative bankLtd. v. The Commissioner of Income Tax, Calicut [2019 (2)KHC 287]. 3.Heard learned counsel for the petitioner andlearned Standing Counsel for the Department of Income Tax. 4.After perusing the pleadings, I feel that these writpetitions also can be disposed of in similar manner. Accordingly, these writ petitions are disposed of directing the 1[st] respondent - Appellate Authority to considerand pass appropriate orders on Ext.P2 appeals, asexpeditiously as possible and it is further directed that furthersteps of coercive nature shall not be resorted to against thepetitioner - Society till the appeals are disposed of. aks/22.07.2019 Sd/- N. NAGARESH, JUDGE APPENDIX OF WP(C) 20015/2019 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER DATED02.03.2016 ISSUED BY THE 2NDRESPONDENT FOR THE PERIOD 2013-14. EXHIBIT P3COPY OF THE ORDER PROCEEDINGS DATED12.07.2019 ISSUED BY THE 2NDRESPONDENT. APPENDIX OF WP(C) 20016/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 COPY OF THE ASSESSMENT ORDER DATED22.12.2016 ISSUED BY THE 2ND RESPONDENT FORTHE PERIOD 2012-13. COPY OF THE APPEAL DATED 30.01.2017 FILEDBY THE PETITIONER BEFORE THE 1ST RESPONDENTFOR THE PERIOD 2012-13. COPY OF THE ORDER PROCEEDINGS DATED12.07.2019 ISSUED BY THE 2ND RESPONDENT. APPENDIX OF WP(C) 20017/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 COPY OF THE ASSESSMENT ORDER DATED16.11.2017 ISSUED BY THE 2ND RESPONDENT FORTHE PERIOD 2015-16. COPY OF THE APPEAL DATED 12.12.2017 FILEDBY THE PETITIONER BEFORE THE 1ST RESPONDENTFOR THE PERIOD 2015-16. COPY OF THE ORDER PROCEEDING DATED12.07.2019 ISSUED BY THE 2ND RESPONDENT.