Wp(C)/16560/2020 Of The Manalur 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 DEVAN RAMACHANDRAN THURSDAY, THE 13TH DAY OF AUGUST 2020 / 22ND SRAVANA, 1942 WP(C).No.16560 OF 2020 PETITIONER: THE MANALUR SERVICE CO-OPERATIVE BANK LTD.NO. 31MANALUR, THRISSUR-680 617, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680 001. 2 THE INCOME TAX OFFICER WARD 2(3), THRISSUR, SHAKTHANTHAMPURAM NAGAR, THRISSUR-680 001. OTHER PRESENT: JOSE JOSEPH S.C FOR I.T THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.16560 OF 2020 2 JUDGMENT The Manalur Service Co-operative BankLtd., which is a Primary Agricultural CreditSociety registered under the provisions ofthe Kerala Co-Operative Societies Act andRules, has filed this writ petitionimpugning Exts.P1 and P4 Assessment Ordersand Exts.P2 and P5 Demand Notices, onvarious grounds. They, however, concede thatthey have preferred Exts.P3 and P6 appealsbefore the 1[st] respondent-Commissioner; andthey thus alternatively pray that the saidAuthority be directed to consider the samewithin a time frame to be fixed by thisCourt, further praying that until such time,recovery as per the impugned orders andDemand Notices be stayed. 2.Shri.Jose Joseph, learned StandingCounsel appearing for the respondents,submits that the appeals can be disposed ofwithin a period of four months, but praysthat the petitioner be directed to deposit a WP(C).No.16560 OF 2020 3 part of the demand made through Exts.P2 andP5 Demand Notices. 3.When I hear Shri.Jose Joseph asafore, it is obvious that it may not benecessary for this Court to enter into themerits of the allegations and averments inthis writ petition, since the statutoryappeals are still pending, which the 1[st]respondent submits can be disposed of withina period of four months. 4.I am, therefore, certainly of the view that this Court will be justified indirecting the 1[st] respondent to do so,however, without allowing any recovery inthe meanwhile, since this Court has alreadygranted orders against recovery in similarmatters. In the afore circumstances, this writpetition is ordered, directing the 1[st]respondent to take up Exts.P3 and P6 appealsand to dispose of the same, after affording necessary opportunities of being heard tothe petitioner, either personally or throughvideo conferencing subject to the COVID-19pandemic restrictions, as expeditiously asis possible, but not later than four monthsfrom the date of receipt of a copy of thejudgment. Needless to say, until such time as theappeals are finally disposed of, all actionfor recovery of the amounts pursuant toExts.P2 and P5 notices shall stand deferredand will be subject to the decision to betaken by the Appellate Authority. Sd/- DEVAN RAMACHANDRAN JUDGE WP(C).No.16560 OF 2020 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 5.12.2016 (2009-2010) EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 5.12.2016 TO THE MANALUR SERVICE CO.OP.BANK. EXHIBIT P3TRUE COPY OF THE APPEAL DATED 21.1.2017 TO THE COMMISSIONER OF INCOME TAX. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 23.12.2019 (2017-2018). EXHIBIT P5TRUE COPY OF THE DEMAND NOTICE DATED 23.12.2019 TO THE MANALUR SCB. EXHIBIT P6TRUE COPY OF THE APPEAL DATED 15.2.2020 TO THE COMMISSIONER OF INCOME TAX.EXHIBIT P7TRUE COPY OF THE JUDGMENT DATED 1.7.2019 INW.A.NO.1536 OF 2019. MC (TRUE COPY) PA TO JUDGE