Wp(C)/30528/2015 Of Ezhupunna Service Co-Operative Bank No.a-953 v. The Commissioner Of Income-Tax (Appeals), Kottayam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 8TH DAY OF OCTOBER 2015/16TH ASWINA, 1937 WP(C).No. 30528 of 2015 (M) ---------------------------------------- PETITIONER(S): ---------------------- EZHUPUNNA SERVICE CO-OPERATIVE BANK NO.A-953, EZHUPUNNA P.O, CHERTHALA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.M.SASINDRAN SRI.S.SHYAM KUMAR RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME-TAX (APPEALS), KOTTAYAM, FIRST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686001. 2. THE INCOME TAX OFFICER, WARD V, ALAPPUZHA-688001. BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS ----------------------------------- P1:COPY OF THE ASSESSMENT ORDER DATED 27/3/15 MADE UNDER SECTION 143(3) OF THE ACT.143(3) OF THE ACT. P2:COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE R1 P3:COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.P2 APPEAL P4:COPY OF THE ORDER PASSED BY THE R1 REJECTING THE EXT.P3 STAY PETITION PETITION P5:COPY OF THE REPRESENTATION DATED 13/12/05 SUBMITTED BY THE PETITIONER BEFORE THE R7PETITIONER BEFORE THE R7 P6:COPY OF THE REPRESENTATION DATED 13/12/05 SUBMITTED BY THE PETITIONER BEFORE THE R6PETITIONER BEFORE THE R6 P7:COPY OF THE INSTURCTION NO.1914. RESPONDENTS' EXHIBITS -------------------------------------- NIL. / TRUE COPY / PJ P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 30528 of 2015 =====================================================Dated this the 8[th] day of October, 2015 JUDGMENT The challenge in the writ petition is against Ext.P4 order ofthe 1[st] respondent, whereby the 1[st] respondent rejected a staypetition filed by the petitioner along with an appeal against anassessment order for the assessment year 2012-2013, on theground that the 1[st] respondent does not have powers conferredunder the Income Tax Act, for considering and passing orders instay applications filed along with the appeals. It is the submissionof the learned counsel for the petitioner that the stand taken by the1[st] respondent is legally flawed in that it is settled law that everyauthority under the Income Tax Act, that is conferred with a powerto decide an appeal, also has an inherent power to pass orders inincidental applications, such as an application for stay, that is filedalong with the appeals. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. On a consideration of the facts and circumstances of the caseand the submissions made across the bar, and taking note of the W.P.(C). No.30528 of 2015 settled proposition that an authority having the power to decide anappeal under a statutory provision also has the inherent power toconsider and pass orders that are required to be passed to renderthe appellate power effective (See: ITO v Mohammed Kunhi - AIR 1969 SC 430), I dispose the writ petition with a direction tothe 1[st] respondent to consider and pass orders on Ext.P3 staypetition on merits, within a period of two months from the date ofreceipt of a copy of this judgment, after hearing the petitioner. Imake it clear that till such time as orders are passed by the 1[st]respondent as directed and communicated to the petitioner,coercive steps pursuant to Ext.P1 assessment order for recovery ofamounts confirmed against the petitioner, shall be kept inabeyance. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE W.P.(C). No.30528 of 2015 -3-