Wp(C)/8301/2020 Of The Kanakkary 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.8301 OF 2020(K) PETITIONER: THE KANAKKARY SERVICE CO-OPERATIVE BANK LIMITED NO 3839, VEMPALLY P.O.KOTTAYAM, REPRESENTED BY ITS SECRETARY BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOTTAYAM, PIN-686 001. 2THE INCOME TAX OFFICER,WARD NO 2, KOTTAYAM, PIN-686 001. 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 direction to dispose of Ext.P2 appeal preferred before thefirst respondent/Commissioner of Income Tax (Appeals)against the 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 judgmentwithout insisting on payment of 20% of the tax demanded,as per circular of 2017. Till such time a decision is takenon the appeal, recovery proceedings pursuant to theassessment order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE vv APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 20.12.2019 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2017-18 EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18 DATED 22.1.2020 EXHIBIT P3 COPY OF THE PROCEEDING DATED 6.2.2020 ISSUED BY THE 2ND RESPONDENT //TRUE COPY//PA TO JUDGE