Wp(C)/10793/2020 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.10793 OF 2020 PETITIONER/S: THE VILVATTOM SERVICE CO-OPERATIVE BANK LTD.NO.337, P. O. KURICHIKKARA, THRISSUR - 680 028, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.P.C.SASIDHARAN SRI.K.S.ANIL RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S. T. NAGAR, THRISSUR - 680 001. 2THE INCOME TAX OFFICERWARD - 2(3), THRISSUR, AAYAKAR BHAVAN, SHAKTHANTHAMPOURAN 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 2nd 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) against theassessment 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 27.11.2017. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 27.11.2017. EXHIBIT P3EXHIBIT P4 TRUE COPY OF THE APPEAL DATED 3.1.2018.TRUE COPY OF THE ORDER DATED 10.3.2020.TRUE COPY OF THE STAY PETITION DATED 13.3.2020. EXHIBIT P5 EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019.