Wp(C)/3794/2020 Of Elappully Service Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3794 OF 2020(Y) PETITIONER/S: ELAPPULLY SERVICE CO-OPERATIVE BANK LIMITED,F 1193, ELAPPULLY P.O., PALAKKAD DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR,PIN - 680 001.2THE INCOME TAX OFFICER,WARD 2, AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD,PIN - 678 014. OTHER PRESENT: (SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 11th day of February 2020 Petitioner has approached this Court seeking a directionto dispose of Ext.P2 appeal preferred before the firstrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent to take a decision on Ext.P2 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. Having heard the learned counsel on both sides, the Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER DATED 24/12/2019 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2017-18. EXHIBIT P2COPY OF THE APPEAL DATED 23/01/2019 FILEDBY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18. EXHIBIT P3COPY OF THE ORDER PROCEEDING DATED 06/02/2020 ISSUED BY THE 2ND RESPONDENT.