Wp(C)/33731/2019 Of Umayanalloor Service Co Operative Bank v. The Income Tax Appellate Authority

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 10TH DAY OF DECEMBER 2019 / 19TH AGRAHAYANA, 1941WP(C).No.33731 OF 2019(N) PETITIONER: UMAYANALLOOR SERVICE CO OPERATIVE BANKUMAYANALLOOR P.O.,KOLLAM DISTRICT, REPRESENTED BY ITSSECRETARY. BY ADVS.SRI.V.JAYAPRADEEPSMT.ANN SUSAN GEORGESMT.O.A.NURIYASRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1THE INCOME TAX APPELLATE AUTHORITY(THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM-695 003.(THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM-695 003. 2INCOME TAX OFFICER,WARD NO 4, KOLLAM-691 001.WARD NO 4, KOLLAM-691 001. 3THE FEDERAL BANK,KOTTIYAM BRANCH, REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571BRANCH MANAGER, KOLLAM-691 571 4THE ICICI BANK,KOTTIYAM BRANCH, REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571BRANCH MANAGER, KOLLAM-691 571 5THE DISTRICT CO-OPERATIVE BANK,REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571REPRESENTED BY THE BRANCH MANAGER, KOLLAM-691 571 6THE DISTRICT CO-OPERATIVE BANK,REPRESENTED BY THE BRANCH MANAGER, PALLIMUKKU, KOLLAM-691 001.REPRESENTED BY THE BRANCH MANAGER, PALLIMUKKU, KOLLAM-691 001. 7THE DISTRICT CO-OPERATIVE BANK,REPRESENTED BY THE BRANCH MANAGER,KOTTIYAM, KOLLAM-691 571.REPRESENTED BY THE BRANCH MANAGER,KOTTIYAM, KOLLAM-691 571. 8STATE BANK OF INDIA,REPRESENTED BY THE BRANCH MANAGER, KOTTIYAM, KOLLAM-691 571.REPRESENTED BY THE BRANCH MANAGER, KOTTIYAM, KOLLAM-691 571. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.33731 of 2019 ----------------------------------------- J U D G M E N T The petitioner is an assessee under the Income Tax Act (theAct). The assessments of the petitioner for the years 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 have been rectified in terms of Exts.P1to P5 orders. Aggrieved by Exts.P1 to P5 orders, the petitionerpreferred Exts.P6 to P10 appeals under Section 253(1) of the Act. Thepetitioner has also preferred stay petitions along with Exts.P6 to P10appeals. The grievance of the petitioner in the writ petition concernsthe inaction on the part of the first respondent in taking a decision onthe stay petitions preferred along with Exts.P6 to P10 appeals. It isalleged by the petitioner that in the meanwhile, steps have beentaken for realisation of the amounts covered by Exts.P1 to P5 orders.The petitioner, therefore, seeks appropriate directions in this regard inthe writ petition. 2.Heard the learned counsel for the petitioner as alsothe learned Standing Counsel for the Income Tax Department. 3.Having regard to the facts and circumstances of the case as also the orders passed by this court in similar and identicalwrit petitions, I deem it appropriate to dispose of the writ petitiondirecting the first respondent to consider and pass orders on the staypetitions preferred by the petitioner along with Exts.P6 to P10 appeals,within two weeks from the date of production/receipt of a copy of thisjudgment. Ordered accordingly. Needless to say that until orders arepassed as directed, status quo shall be maintained by respondents 3and 4 Banks as regards the accounts of the petitioner therein areconcerned. All other issues are left open. Sd/- P.B.SURESH KUMAR JUDGE APPENDIX PETITIONER'S EXHIBITS: 3.Having regard to the facts and circumstances of the case as also the orders passed by this court in similar and identicalwrit petitions, I deem it appropriate to dispose of the writ petitiondirecting the first respondent to consider and pass orders on the staypetitions preferred by the petitioner along with Exts.P6 to P10 appeals,within two weeks from the date of production/receipt of a copy of thisjudgment. Ordered accordingly. Needless to say that until orders arepassed as directed, status quo shall be maintained by respondents 3and 4 Banks as regards the accounts of the petitioner therein areconcerned. All other issues are left open. Sd/- P.B.SURESH KUMAR JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2010-1103.09.2019 FOR THE ASSESSMENT YEAR 2010-11EXHIBIT P2COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2011-1203.09.2019 FOR THE ASSESSMENT YEAR 2011-12EXHIBIT P3COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2012-1303.09.2019 FOR THE ASSESSMENT YEAR 2012-13EXHIBIT P4COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2013-1403.09.2019 FOR THE ASSESSMENT YEAR 2013-14EXHIBIT P5COPY OF THE APPELLATE ORDER DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2014-1503.09.2019 FOR THE ASSESSMENT YEAR 2014-15EXHIBIT P6COPY OF THE APPEAL DATED 13.11.2019 FOR THEASSESSMENT YEAR 2010-11ASSESSMENT YEAR 2010-11EXHIBIT P7COPY OF THE APPEAL DATED 13.11.2019 FOR THEASSESSMENT YEAR 2011-12ASSESSMENT YEAR 2011-12EXHIBIT P8COPY OF THE APPEAL DATED 13.11.2019 FOR THEASSESSMENT YEAR 2012-13ASSESSMENT YEAR 2012-13EXHIBIT P9COPY OF THE APPEAL DATED 13.11.2019 FOR THEASSESSMENT YEAR 2013-14ASSESSMENT YEAR 2013-14EXHIBIT P10COPY OF THE APPEAL DATED 13.11.2019 FOR THEASSESSMENT YEAR 2014-15ASSESSMENT YEAR 2014-15EXHIBIT P11COPY OF THE NOTICE OF THE TRIBUNAL DATED 25.11.201925.11.2019EXHIBIT P12COPY OF THE LETTER OF THE PETITIONER DATED 15.11.201915.11.2019EXHIBIT P13COPY OF THE LETTER OF THE PETITIONER DATED 07.12.201907.12.2019 EXHIBIT P14COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 22.11.2019DATED 22.11.2019 EXHIBIT P15COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 25.11.2019DATED 25.11.2019 //TRUE COPY//PA TO JUDGE