Wp(C)/23388/2019 Of Pananchery Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 29TH DAY OF AUGUST 2019 / 7TH BHADRA, 1941 WP(C).No.23388 OF 2019(W) PETITIONER: PANANCHERY SERVICE CO-OPERATIVE BANK LIMITED,NO.720, REPRESENTED BY ITS SECRETARY, SAIHI.S.KURUP, AGED 57 YEARS, W/O MURALEEDHARAN, PATTIKKAD P.O.THRISSUR DISTRICT, PIN-680 652. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPHSMT.SWATHY S. RESPONDENTS: 1THE INCOME TAX OFFICER,WARD-2(4), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-680001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-680001. BY ADV.C SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 29th day of August 2019 The petitioner filed appeals in Exts.P3 and P7 aggrieved by theorders of assessment in Exts.P1 and P5 made under Section 143(3) r.w.s147 of the Income Tax Act. The petitioner has filed the appeals with Exts.P4 and P8 stay petitions. The petitioner prays for appropriate directionto the appellate authority to consider and dispose of Ext.P4 and P8 staypetitions expeditiously. 2.The case of petitioner is that either the mere filing of appealor mere pendency of appeal does not amount to granting stay by theappellate authority. The delay in considering and disposing of Exts.P4and P8 stay petitions results in the assessing officer taking steps forrecovering the tax amount which is under challenge in Exts. P3 and P7.The assessing officer, if is successful in his effort the statutory appealwould become either academic or ineffective. It is further contended bythe petitioner that in the manner the law provides for protecting theinterest of appellant pending appeal, the orders on delay petition andstay petition are passed expeditiously. Hence the writ petition. 3.Perused Exts. P1 and P5, P3 and P7 and P4 and P8. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2[nd] respondent to dispose of the delay condonation petitions and staypetitions in Exts.P4 and P8 stay petitions respectively. Having regard to the limited prayer and the grounds referred toabove, this Court is satisfied that the writ petition can be disposed of bythis order: (a)The appellate authority/2nd respondent considers and disposes ofExt.P4 and P8 applications as early as possible, preferably within twomonths from the date of receipt of copy of this judgment. (b)The respondents are directed not to take coercive steps or recoverthe amounts determined in the orders under appeal for ten weeks fromtoday. Nsd Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER DATED 15.12.2016 ISSUED BY THE FIRST RESPONDENT15.12.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE DATED 15.12.2016 ISSUED BY THE FIRST RESPONDENT15.12.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2009-10 DATED 26.1.2017 FILED BEFORE THE 2ND RESPONDENTDATED 26.1.2017 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4A TRUE COPY OF THE STATUTORY STAY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.23019APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.23019 EXHIBIT P5A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE FOR AY 2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7A TRUE COPY OF THE APPEAL FOR AY 2013-14 DATED 26.1.2017 FILE BEFORE THE 2ND RESPONDENTDATED 26.1.2017 FILE BEFORE THE 2ND RESPONDENT EXHIBIT P8A TRUE COPY OF THE STATUTORY STAY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.2019APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.2019 EXHIBIT P4A TRUE COPY OF THE STATUTORY STAY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.23019APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.23019 EXHIBIT P5A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE FOR AY 2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT2013-14 DATED 15.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7A TRUE COPY OF THE APPEAL FOR AY 2013-14 DATED 26.1.2017 FILE BEFORE THE 2ND RESPONDENTDATED 26.1.2017 FILE BEFORE THE 2ND RESPONDENT EXHIBIT P8A TRUE COPY OF THE STATUTORY STAY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.2019APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 18.7.2019 EXHIBIT P9A TRUE COPY OF THE LETTER DEMAND DATED 22.8.2019 ISSUED BY THE 1ST RESPONDENT22.8.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10A TRUE COPY OF THE JUDGMENT IN WA NO 1536/2019 DATED 1.7.20191536/2019 DATED 1.7.2019 //TRUE COPY//PA TO JUDGEPA TO JUDGE