Wp(C)/11041/2020 Of Thrickodithanam Service Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 05TH DAY OF JUNE 2020 / 15TH JYAISHTA, 1942 WP(C).No.11041 OF 2020 PETITIONER/S: THRICKODITHANAM SERVICE CO-OPERATIVE BANK LIMITED NO.178THRICKODITHANAM P.O., CHENGANACHERRY, KOTTAYAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Ext.P2 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.P2 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 on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 23/12/2019 ISSUED BY THE 3RD RESPONDENT FORTHE ASSESSMENT YEAR 2017-18. EXHIBIT P2TRUE COPY OF THE APPEAL DATED 03/02/2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18.FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P3TRUE COPY OF THE APPLICATION DATED 03/02/2020 OR STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR STAYING ORDERFOR THE ASSESSMENT YEAR 2017-18.03/02/2020 OR STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR STAYING ORDERFOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P4TRUE COPY OF THE PROCEEDING DATED 28/02/2020 ISSUED BY THE 3RD RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.28/02/2020 ISSUED BY THE 3RD RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18. EXHIBIT P5TRUE COPY OF THE REVIEW PETITION DATED 28/02/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.28/02/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18. EXHIBIT P6 TRUE COPY OF THE PROCEEDING DATED 16/03/2020 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.16/03/2020 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.