Wp(C)/6025/2020 Of Vattamkulam Panchayath 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 S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.6025 OF 2020(C) PETITIONER: VATTAMKULAM PANCHAYATH SERVICE CO-OPERATIVE BANK LIMITED.M.481,PATTAMBI ROAD,VATTAMKULAM.P.O, EDAPPAL DITRICT-679587, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN,KOZHIKODE-673001. 2THE INCOME TAX OFFICER,WARD (4),TIRUR,MALAPPURAM DISTRICT,676001. BY 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. O.D. Sivadas, the learned counsel for the petitioner and Sri. Christopher Abraham, the learnedStanding Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedingsduring the pendency of the appeal. 3. The learned Standing Counsel admits that the facts of the case are substantially same and similar to thefacts noted by the Division Bench in W.A. No.1536 of 2019,hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 1[st] respondent to consider and dispose of the statutory appeals filed by thepetitioner herein, at the earliest, taking note of the Full WP(C).No.6025 OF 2020(C) 3 Bench decision reported in The Mavilayi Service Co-v. operative Bank Ltd, The Commissioner of Income Tax,Calicut[2019 (2) KHC 287] and to keep in abeyancerecovery proceedings and collection of tax assessed,pending disposal of such appeals. DCS SD/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2008-200923.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2008-2009 EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 27.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2009-201027.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2009-2010 EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2013-2014.23.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2013-2014. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2018 ISSUED BY THE 2ND RESPONDENT FORTHE ASSESSMENT PERIOD 2016-2017.20.12.2018 ISSUED BY THE 2ND RESPONDENT FORTHE ASSESSMENT PERIOD 2016-2017. EXHIBIT P5TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2008-2009PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2008-2009 EXHIBIT P6TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2009-2010PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2009-2010 EXHIBIT P7TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2013-2014PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2013-2014 EXHIBIT P8TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-2017PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-2017 EXHIBIT P9TRUE COPY OF THE PROCEEDING DATED 11.02.2020 ISSUED BY THE 2ND RESPONDENT DEMANDING THE DISPUTED TAX.11.02.2020 ISSUED BY THE 2ND RESPONDENT DEMANDING THE DISPUTED TAX.