Wp(C)/10792/2020 Of The Vilvattom Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax Appeals

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 02ND DAY OF JUNE 2020 / 12TH JYAISHTA, 1942 WP(C).No.10792 OF 2020 PETITIONER/S: THE VILVATTOM SERVICE CO-OPERATIVE BANK LTD NO.337P.O KURICHIKKARA, THRISSUR 680 028 REPRESENTED BY ITS SECRETARY BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX APPEALSAAYAKAR BHAVAN, S.T NAGAR, THRISSUR 680 001AAYAKAR BHAVAN, S.T NAGAR, THRISSUR 680 001 2THE INCOME TAX OFFICER ,WARD 2(3), THRISSUR, AAYAKAR BHAVAN, SHAKTHANTHAMOURAN NAGAR, THRISSUR 680 001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 2[nd] day of June 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the firstrespondent/Commissioner of Income Tax (Appeals) againstthe assessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent to take a decision on Ext.P3 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER DATED 08/12/2017 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 8/12/2017 EXHIBIT P3EXHIBIT P4EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 19/1/2018TRUE COPY OF THE ORDER DATED 10/3/2020 TRUE COPY OF THE STAY PETITION DATED 13/3/2020 EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 1/7/2019 IN W.A NO. 1536 OF 2019