Wp(C)/5992/2020 Of Kudayathoor Service Co-Operative Bank Ltd v. Commissioner Of Income - Tax (Appeals)-Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941WP(C).No.5992 OF 2020(Y) PETITIONER: KUDAYATHOOR SERVICE CO-OPERATIVE BANK LTD,KUDAYATHOOR P.O., THODUPUZHA, PIN-685 591., REPRESENTED BY ITS SECRETARY MR.MICHAEL FRANCIS. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMT.G.MINI(1748)SRI.P.S.SREE PRASADSRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENTS: 1COMMISSIONER OF INCOME - TAX (APPEALS)-II,POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI - 682 036.2INCOME TAX OFFICER,WARD 2, THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA-685 584. SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 28th day of February, 2020 Heard Sri. A.Kumar, the learned counsel for the petitionerand Sri. Christopher Abraham, the learned Standing Counsel forrespondents. 2.Petitioner refers to and relies on judgment dated01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stayof recovery proceedings during the pendency of the appeal. 3.The learned Standing Counsel admits that the facts of thecase are substantially same and similar to the facts noted by theDivision Bench in W.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing theCommissioner of Income Tax (Appeals)/ 1[st] respondent to considerand dispose of the statutory appeal filed by the petitioner herein atthe earliest taking note of the Full Bench decision reported in Thev. Mavilayi Service Co-operative Bank Ltd, The Commissioner of WP(C).No.5992 OF 2020(Y) Income Tax, Calicut[2019 (2) KHC 287] and to keep in abeyancerecovery proceedings and collection of tax assessed, pendingdisposal of such appeal. Sd/- S.V. BHATTI JUDGE SR APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER FOR AY 2012-13 DATED 27.03.2015.13 DATED 27.03.2015. EXHIBIT P1 (a)TRUE COPY OF ASSESSMENT ORDER FOR AY 2013-14 DATED 19.03.2016.14 DATED 19.03.2016. EXHIBIT P1 (b)TRUE COPY OF ASSESSMENT ORDER FOR AY 2014-15 DATED 22.12.2016.15 DATED 22.12.2016. EXHIBIT P1 (c)TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 19.12.2019.18 DATED 19.12.2019. EXHIBIT P2TRUE COPY OF APPEAL IN FORM 35 FOR AY 2012-13 DATED 14.07.2015.13 DATED 14.07.2015. EXHIBIT P2 (a)TRUE COPY OF APPEAL IN FORM 35 FOR AY 2013-14 DATED 22.04.2016.14 DATED 22.04.2016. EXHIBIT P2 (b)TRUE COPY OF APPEAL IN FORM 35 FOR AY 2014-15 DATED 30.01.2017.15 DATED 30.01.2017. EXHIBIT P2 (c)TRUE COPY OF APPEAL IN FORM 35 FOR AY 2017-18 DATED 30.01.2020.18 DATED 30.01.2020. EXHIBIT P3TRUE COPY OF APPLICATION FOR STAY FOR AY 2012-13 DATED 20.02.2020.2012-13 DATED 20.02.2020. EXHIBIT P3 (a)TRUE COPY OF APPLICATION FOR STAY FOR AY 2013-14 DATED 20.02.2020.2013-14 DATED 20.02.2020. EXHIBIT P3 (b)TRUE COPY OF APPLICATION FOR STAY FOR AY 2014-15 DATED 20.02.2020.2014-15 DATED 20.02.2020. EXHIBIT P3 (c)TRUE COPY OF APPLICATION FOR STAY FOR AY 2017-18 DATED 20.02.2020.2017-18 DATED 20.02.2020. EXHIBIT P4TRUE COPY OF THE JUDGMENT OF THE HON'BLE DIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 01.07.2019.DIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 01.07.2019. SR //True copy// PA to Judge