Wp(C)/34728/2019 Of The Vengeri Service Co-Operative Bank Limited v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 18TH DAY OF DECEMBER 2019/27TH AGRAHAYANA, 1941 W.P(C).No.34728 OF 2019(M) PETITIONER: THE VENGERI SERVICE CO-OPERATIVE BANK LIMITED,NO.2714REP BY ITS SECRETARY, VENGERI P.O, KOZHIKODE 673 010. BY ADVS.SRI.M.P.ASHOK KUMARSRI.P.C.GOPINATHSMT.BINDU SREEDHARSHRI.ASIF N RESPONDENTS: 1INCOME TAX OFFICERAAYAKAR BHAVAN, KOZHIKODE 673 001. 2JOINT COMMISSIONER OF INCOME TAX,OFFICE OF THE INCOME TAX DEPARTMENT, RANGE-2, KOZHIKODE 673 001.OFFICE OF THE INCOME TAX DEPARTMENT, RANGE-2, KOZHIKODE 673 001. 3COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE 673 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 18.12.2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Against Exts.P1 and P2 penalty orders under theIncome Tax Act, the petitioner has preferred Exts.P3 and P4 appealstogether with Exts.P5 and P6 stay petitions before the 3[rd]respondent. It is stated that while the stay petitions are pendingconsideration before the 3[rd] respondent/Appellate Authority, byExt.P7 order issued under Section 220(6) of the Income Tax Act, thepetitioner has been directed to pay 20% of the disputed amountpending disposal of the appeals. The learned counsel for thepetitioner refers to Ext.P8 judgment of this Court, where, undersimilar circumstances, this Court had directed the AppellateAuthority to consider and pass orders in the appeal and kept therecovery proceedings in abeyance till such time as the AppellateAuthority decided the appeal. Taking cue from the said judgment, Idispose the writ petition by directing the 3[rd] respondent/AppellateAuthority to consider and pass reasoned orders on Exts.P3 and P4appeals within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner.Recovery steps for recovery of amounts confirmed against thepetitioner by Exts.P1 and P2 penalty orders shall be kept inabeyance till such time as orders are passed by the 3[rd] respondent,as directed, and the order communicated to the petitioner. In thelight of the directions above, Ext.P7 order impugned in the writpetition is set aside. The petitioner shall produce a copy of the writpetition together with a copy of this judgment, before the 3[rd]respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE prp/18/12/19 W.P.(C).No.34728/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1PHOTOCOPY OF PENALTY ORDER DATED 05-08-2019BY 2ND RESPONDENT US 27ID IT ACTBY 2ND RESPONDENT US 27ID IT ACT EXHIBIT P2PHOTOCOPY OF PENALTY ORDER DATED 05-08-2019BY 2ND RESPONDENT US 271E IT ACTBY 2ND RESPONDENT US 271E IT ACT EXHIBIT P3PHOTOCOPY OF THE APPEAL AGAINST SECTION27ID PENDING BEFORE THE 3RD RESPONDENT27ID PENDING BEFORE THE 3RD RESPONDENT EXHIBIT P4PHOTOCOPY OF THE APPEAL AGAINST SECTION27IE PENDING BEFORE THE 3RD RESPONDENT.27IE PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P5PHOTOCOPY OF THE STAY PETITION AGAINST EXTP1 BEFORE 3RD RESPONDENT DATED 22-10-2019.P1 BEFORE 3RD RESPONDENT DATED 22-10-2019. EXHIBIT P6PHOTOCOPY OF THE STAY PETITION AGAINST EXTP2 BEFORE 3RD RESPONDENT DATED 22-10-2019.P2 BEFORE 3RD RESPONDENT DATED 22-10-2019. EXHIBIT P7PHOTOCOPY OF THE INTERIM ORDER PASSED INTHE STAY PETITION DATED 13/12/2019.THE STAY PETITION DATED 13/12/2019. EXHIBIT P8PHOTOCOPY OF THE COMMON JUDGMENT IN WPC6907 OF 2019 AND OTHER CONNECTED MATTERSDATED 11-10-20196907 OF 2019 AND OTHER CONNECTED MATTERSDATED 11-10-2019 RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.S. TO JUDGE