Wp(C)/4310/2020 Of Elamkulam Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941WP(C).No.4310 OF 2020(K) PETITIONER/S: ELAMKULAM SERVICE CO-OPERATIVE BANK LTD.NO.1878,REPRESENTED BY ITS SECRETARY, KALLUVATHUKKAL P.O.KOLLAM DISTRICT-691 578. BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD-1 AND TPS, OFFICE OF THE ADDITIONAL COMMISSIONEROF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM,PIN-691001.WARD-1 AND TPS, OFFICE OF THE ADDITIONAL COMMISSIONEROF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM,PIN-691001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM,PIN-695 003.AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM,PIN-695 003. 3THE KERALA STATE CO-OPERATIVE BANK,(FORMERLY KNOWN AS KOLLAM DISTRICT CO-OPERATIVE BANK), PARIPPALLY BRANCH, KOLLAM DISTRICT, PIN-691 574, REPRESENTED BY ITS BRANCH MANAGER. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court challenging Exts.P8and P9 issued by the 1[st] respondent under Section 226(3) asalso seeking a direction to dispose of Ext.P3 appeal preferredbefore the second respondent/Commissioner of Income Tax(Appeals) against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the secondrespondent to take a decision on Ext.P3 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 on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-18 DATED 21.11.2019 EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF TH INCOME TAX ACT DATED 21.11.2019SECTION 156 OF TH INCOME TAX ACT DATED 21.11.2019 EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEAL ALONG WITH GROUNDS OF APPEAL DATED 11.1.2020 FILED BEFORE THE 2ND RESPONDENT, AGAINST EXT P1 ASSESSMENT ORDER EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED BYTHE PETITIONER IN EXT-P3 APPEAL DATED 24.1.2020 EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 13.2.2020, ISSUED BY THE 1ST RESPONDENT, OBTAINED FROM THE 3RD RESPONDENT EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 19.7.2019 IN WA NO 1639 OF 201919.7.2019 IN WA NO 1639 OF 2019 EXHIBIT P7 A TRUE COPY OF THE JUDGMENT DATED 25.11.2019 IN WPC NO 31787 OF 201925.11.2019 IN WPC NO 31787 OF 2019 EXHIBIT P8 A TRUE COPY OF THE COMMUNICATION DATED 11-02-2020 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 226(3). EXHIBIT P9A TRUE COPY OF THE COMMUNICATION DATED 12.02.2020 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 226(3). EXHIBIT P10A TRUE COPY OF THE REQUEST DATED 14.02.2020 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT.