Wp(C)/8193/2020 Of The Edarikode 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 AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8193 OF 2020(Y) PETITIONER: THE EDARIKODE SERVICE CO-OPERATIVE BANK LIMITEDNO.10739,EDARIKODE P.O., MALAPPURAM,PIN-676 501, REPRESENTED BY ITS SECRETARY BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE-673 001 2THE INCOME TAX OFFICER,WARD 3, TIRUR, MALAPPURAM DISTRICT,PIN-676 001 SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 17th day of March 2020 Petitioner has approached this Court seeking a direction todispose of Ext.P2 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.P2 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. dlk/17.03.2020 Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER DATED 24.12.2019 ISSUED BY THE 2ND RESPONDENTFOR THE PERIOD 2017-18 EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18 DATED 22.01.2020