Wp(C)/3631/2016 Of Ezhupunna Service Co-Operative Bank No.a-953 v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 29TH DAY OF JANUARY 2016/9TH MAGHA, 1937 WP(C).No. 3631 of 2016 (D) --------------------------- PETITIONER : ---------------------- EZHUPUNNA SERVICE CO-OPERATIVE BANK NO.A-953, EZHUPUNNA.P.O., CHERTHALA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY SUJATHA.P.P. BY ADV. DR.K.P.PRADEEP RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), SASTHRI ROAD, KOTTAYAM-686 001 SASTHRI ROAD, KOTTAYAM-686 001 KOTTAYAM, FIRST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, 2. THE INCOME TAX OFFICER, WARD V, ALAPPUZHA-688 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO.3631/2016 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER NO.AAABT25801/2012-13 DATED 27/03/2015 ISSUED BY THE 2ND RESPONDENT27/03/2015 ISSUED BY THE 2ND RESPONDENT P2COPY OF THE APPEAL MEMORANDUM DATED 27/04/2015 FILED BEFORE THE 1ST RESPONDENT1ST RESPONDENT P3COPY OF THE STAY ORDER NO.AAABT25801/2012-13 DATED 21/09/2015 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. P4COPY OF THE JUDGMENT DATED 8/10/2015 IN WP(C).NO.30528 OF 2015(M) P5COPY OF THE NOTICE NO.ITA K.22/CIT(A /KTM/2015-16 DATED 09/12/2015 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT P6COPY OF THE NOTICE NO. CIT (A)/KTM/MISC/15-16 DATED NIL ISSUED BY THE1ST RESPONDENT1ST RESPONDENT P7COPY OF THE ADJOURNMENT REQUEST DATED 18/1/2016 SUBMITTED BY THE COUNSEL FOR THE PETITIONER.THE COUNSEL FOR THE PETITIONER. P8COPY OF THE STAY ORDER NO.AAABT25801/2012-13 DATED 20/1/2016 PASSED BY THE 1ST RESPONDENTPASSED BY THE 1ST RESPONDENT P9COPY OF THE ORDER DATED 28/10/2014 IN IA.NO.2609 OF 2014 IN ITA NO.205 OF 2014.OF 2014. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 3631 of 2016 ===================================================== Dated this the 29[th] day of January, 2016 JUDGMENT The challenge in the writ petition is against Ext.P8conditional order of stay passed by the 1[st] respondent in a stayapplication filed along with an appeal against an assessment orderunder the Income Tax Act, for the assessment year 2012-13.Counsel for the petitioner would submit that the issue involved inthe appeal is one that is pending consideration before this Court ina number of Income Tax Appeals, where by Ext.P9 order, this Courthas granted an unconditional stay against recovery proceedingspending disposal of the appeal. It is the submission therefore, thattaking note of the said order passed by this Court, there be adirection to the appellate authority to dispose the appeal itselfwithout insisting on any pre-deposit. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Standing Counsel appearing for therespondents. On a consideration of the facts and circumstances of the caseas also the submissions made across the bar, I quash Ext.P8 orderand direct the 1[st] respondent to consider and pass orders on Ext.P2 W.P.(C). No. 3631 of 2016 appeal, within a period of four months from the date of receipt of acopy of this judgment, after hearing the petitioner. Recovery stepsfor recovery of amounts confirmed against the petitioner by Ext.P1assessment order shall be kept in abeyance till such time as ordersare passed by the 1[st] respondent as directed and communicates thesame to the petitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE