Wp(C)/4863/2020 Of The Anchal 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 THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941WP(C).No.4863 OF 2020(G) PETITIONER/S: THE ANCHAL SERVICE CO-OPERATIVE BANK LTD.NO.2574,REPRESENTED BY ITS SECRTARY, ANCHAL P.O., KOLLAM DISTRICT, PIN-691 306. 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 BAHVAN, KARBALA JUNCTION, KOLLAM, PIN-691 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a directionto dispose of Ext.P3 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) againstthe assessment order Ext.P1. 2.Having heard the learned counsel on both sides,the writ petition is disposed of with a direction to the secondrespondent to take a decision on Ext.P3 appeal inaccordance with law, after affording an opportunity ofhearing to the petitioner, within a period of three monthsfrom the date of receipt of a copy of this judgment withoutinsisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on theappeal, recovery proceedings pursuant to the assessmentorder 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 2017-2018 DATED 20.11.2019. EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 20.11.2019. EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEAL DATED 18.12.2019 ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ASSESSMENT ORDER. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED ON 14.01.2020 IN EXT.P3 APPEAL. EXHIBIT P5 A TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN WA NO.1639 OF 2019. EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 25.11.2019 IN WPC NO.31787 OF 2019.