Wp(C)/12459/2015 Of Chenkal Service Co-Op.bank Ltd v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).No. 12459 of 2015 (F) ---------------------------- PETITIONER(S): -------------------------- CHENKAL SERVICE CO-OP.BANK LTD.NO.1258 CHENKAL P.O., NEYYATTINKARA,THIRUVANANTHAPURAM DISTRICT, PIN : 695 132,REPRESENTED BY ITS SECRETARY, SHEELA DEVI.A. BY ADVS.DR.PAULY MATHEW MURICKEN SRI.P.L.VENU KUMAR RESPONDENT(S): ---------------------------- 1.COMMISSIONER OF INCOME TAX (APPEALS),THIRUVANANTHAPURAM 695 003. 2.INCOME TAX OFFICER,WARD 2(3), THIRUVANANTHAPURAM 695 003. 3.INCOME TAX OFFICER,WARD 1(1), THIRUVANANTHAPURAM 695 003. 4.INCOME TAX OFFICER, WARD 2(2),OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX,KOWDIAR, THIRUVANANTHAPURAM 695 003. 5.THE MANAGER,THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK,UDIYANKULANGARA BRANCH, UDIYANKULANGARA,THIRUVANANTHAPURAM DISTRICT, PIN 695 122. R BY SRI.K.M.V.PANDALAI, SC, INCOME TAX DEPARTMENT R BY SRI.T.R.HARIKUMAR, SC, THIRUVANANTHAPURAM DIST.CO. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.12459/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 AND THECONSEQUENT DEMAND NOTICE DATED 31.3.2014 ISSUED BY THE 2NDRESPONDENT. EXT.P2: COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED29.9.2014 UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT AND THE NOTICEOF DEMAND DATED 29.9.2014 ISSUED BY THE 3RD RESPONDENT. EXT.P3: COPY OF THE PROCEEDIGNS DATED 29.9.2014 ISSUED BY THE 3RDRESPONDENT UNDER SECTION 271(F) OF THE INCOME TAX ACT AND THENOTICE OF DEMAND DATED 29.9.2014 ISSUED BY THE 3RD RESPONDENT TOTHE PETITIONER. EXT.P4: COPY OF THE APPEAL DATED 6.4.2015 SUBMITTED BY THE PETITIONERAGAINST EXT.P1 ORDER OF ASSESSMENT AND NOTICE OF DEMAND. EXT.P4(A): COPY OF THE STAY PETITION FILED IN EXT.P4 APPEAL. EXT.P4(B): COPY OF THE DELAY CONDONATION APPLICATION FILED IN EXT.P4APPEAL. EXT.P4(C): COPY OF THE URGENT PETITION FOR EARLY HEARING FILED INEXT.P4 APPEAL. EXT.P4(D): COPY OF THE CHALLAN REPORT EVIDENCING PAYMENT OFRS.1,000/- BY THE PETITIONER. EXT.P5: COPY OF THE APPEAL DATED 6.4.2015 SUBMITTED BY THE PETITIONERSOCIETY BEFORE THE 1ST RESPONDENT AGAINST EXT.P2 PENALTYPROCEEDINGS AND NOTICE OF DEMAND. EXT.P5(A): COPY OF THE STAY PETITION FILED IN EXT.P5 APPEAL. EXT.P5(B): COPY OF THE DELAY CONDONATION APPLICATION FILED IN EXT.P5APPEAL. EXT.P5(C): COPY OF THE URGENT PETITION FOR EARLY HEARING FILED INEXT.P5 APPEAL. EXT.P5(D): COPY OF THE CHALLAN REPORT EVIDENCING PAYMENT OFRS.1,000/- BY THE PETITIONER. EXT.P6: COPY OF THE APPEAL DATED 6.4.2015 SUBMITTED BY THE PETITIONERTO THE 1ST RESPONDENT AGAINST EXT.P3 ORDER AND NOTICE OF DEMANDISSUED UNDER SECTION 271(F) OF THE INCOME TAX ACT.. W.P.(C).NO.12459/2015 EXT.P6(A): COPY OF THE STAY PETITION FILED IN EXT.P6 APPEAL. EXT.P6(B): COPY OF THE DELAY CONDONATION APPLICATION FILED IN EXT.P6APPEAL. EXT.P6(C): COPY OF THE URGENT PETITION FOR EARLY HEARING FILED INEXT.P6 APPEAL. EXT.P6(D): COPY OF THE CHALLAN REPORT EVIDENCING PAYMENT OFRS.500/- BY THE PETITIONER. EXT.P7: COPY OF THE NOTICE DATED 24.3.2015 ISSUED BY THE 4THRESPONDENT TO THE 5TH RESPONDENT. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.S TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.12459 OF 2015 (F) ----------------------------------- Dated this the 10[th] day of April, 2015 J U D G M E N T W.P.(C).NO.12459/2015 EXT.P6(A): COPY OF THE STAY PETITION FILED IN EXT.P6 APPEAL. EXT.P6(B): COPY OF THE DELAY CONDONATION APPLICATION FILED IN EXT.P6APPEAL. EXT.P6(C): COPY OF THE URGENT PETITION FOR EARLY HEARING FILED INEXT.P6 APPEAL. EXT.P6(D): COPY OF THE CHALLAN REPORT EVIDENCING PAYMENT OFRS.500/- BY THE PETITIONER. EXT.P7: COPY OF THE NOTICE DATED 24.3.2015 ISSUED BY THE 4THRESPONDENT TO THE 5TH RESPONDENT. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.S TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.12459 OF 2015 (F) ----------------------------------- Dated this the 10[th] day of April, 2015 J U D G M E N T Against Ext.P1 assessment order and Exts.P2 and P3 penaltyorders under the Income Tax Act, the petitioner had preferredExts.P4, P5 and P6 appeals before the 1[st] respondent. Along with theappeals, the petitioner had also preferred Exts.P4(a), P5(a) and P6(a)stay petitions and Exts.P4(b), P5(b) and P6(b) delay condonationpetitions before the 1[st] respondent. It is the case of the petitionerthat, even prior to considering the stay petitions, recovery steps aretaken by the respondents for recovery of the amounts confirmedagainst the petitioner by Ext.P1 assessment order and Exts.P2 and P3penalty orders. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing Counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: 1. The 1[st] respondent shall consider and pass orderson Exts.P4(a), P5(a) and P6(a) stay petitions andExts.P4(b), P5(b) and P6(b) delay condonation prp petitions within a period of three months from thedate of receipt of a copy of this judgment, afterhearing the petitioner. 2.Recovery steps for recovery of amounts confirmedagainst petitioner pursuant to Ext.P1 assessment orderand Exts.P2 and P3 penalty orders as also theoperation of Ext.P7 notice shall be kept in abeyance tillorders are passed by the 1[st] respondent as directedabove and communicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE