Wp(C)/8175/2020 Of The Elavally Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8175 OF 2020(V) PETITIONER/S: THE ELAVALLY SERVICE CO-OPERATIVE BANK LTD.,THRISSUR VAKA, THRISSUR 680 602, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680 001. 2THE INCOME TAX OFFICER,WARD 1 AND IPS GURUVAYOOR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR 680 101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, 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 firstrespondent/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 firstrespondent 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 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 keptin abeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 18.12.2019. EXHIBIT P2TRUE COPY OF DEMAND NOTICE DATED 18.12.2019. EXHIBIT P3TRUE COPY OF THE APPEAL DATED 16.01.2020. EXHIBIT P4TRUE COPY OF THE ORDER DATED 13.02.2020.EXHIBIT P5TRUE COPY OF THE STAY PETITION DATED 20.02.2020. EXHIBIT P6TRUE COPY OF THE JUDGMENT DATED 1.7.2019IN W.A.1536 OF 2019.