Wp(C)/10638/2020 Of The Vellattanjur Service Co-Operative Bank v. The Commissioner Of Income Tax Appeals

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 29TH DAY OF MAY 2020 / 8TH JYAISHTA, 1942 WP(C).No.10638 OF 2020(D) PETITIONER/S: THE VELLATTANJUR SERVICE CO-OPERATIVE BANKLTD. NO. 3906, VELLATTANJOOR P.O. THRISSUR 680 601, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX APPEALSAAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680 001.AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680 001. 2THE INCOME TAX OFFICER, WARD-2, GURUVAYOOR, CITY PLAZA, WEST NADA, GURUVAYUR 680 101. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29.05.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal preferred before the firstrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, the writpetition is disposed of with a direction to the first respondent to take adecision on Ext.P3 appeal in accordance with law, after affording anopportunity of hearing to the petitioner, within a period of threemonths from the date of receipt of a copy of this judgment withoutinsisting on payment of 20% of the tax demanded, as per circular of2017. Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. Having heard the learned counsel on both sides, the writ nak Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER DATED 14/11/2019 FOR THE YEAR 2017-18. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 14/11/2019. EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 23/12/2019.TRUE COPY OF THE ORDER DATED 17/01/2020. EXHIBIT P4 EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 21/01/2020. EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 1/7/2019 INW.A. NO. 1536 OF 2019.