Wp(C)/9421/2018 Of Mararikulam Service Co-Operative Bank Ltd v. The Income Tax Officer, Alappuzha

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939 WP(C).No. 9421 of 2018 PETITIONER MARARIKULAM SERVICE CO-OPERATIVE BANK LTD. NO.1509, A 741, REPRESENTED BY ITS SECRETARY SUJITH. P, S/O. PUSHKARA, MARARIKULAM NORTH P.O., CHERTHALA, ALAPPUZHA NO.1509, A 741, REPRESENTED BY ITS SECRETARY SUJITH. P, S/O. PUSHKARA, MARARIKULAM NORTH P.O., CHERTHALA, ALAPPUZHA DISTRICT, KERALA, PIN - 688 523. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS 1. THE INCOME TAX OFFICER, WARD - 2, ALAPPUZHA - 688 011. 2. COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM-686001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 A COPY OF THE CERTIFICATE ISSUED BY THE ASST.REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) CHERTHALA DATED 23.03.2013.EXHIBIT P2 A COPY OF THE ASSESSMENT ORDER DATED 25.01.2016 FOR AY 2012-13 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P3 A COPY OF THE ASSESSMENT ORDER DATED 25.01.2016 FOR AY 2013-14 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P4 A COPY OF THE APPEAL FOR AY 2012-13 DATED 07.03.2016 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P5 A COPY OF THE APPEAL FOR AY 2013-14 DATED 07.03.2016 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P6 A COPY OF THE APPEAL ORDER ISSUED BY THE 2ND RESPONDENT DATED 27.02.2018 FOR AY 2012-13.EXHIBIT P7 A COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 27.02.2018 FOR AY 2013-14.EXHIBIT P8 A COPY OF THE DEMAND NOTICE FOR DATED 12.03.2018 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P9 A COPY OF THE ORDER OF THE ITAT, COCHIN IN ITA NO. 405/C/2014 DATED 14.10.2016. RESPONDENTS' EXHIBITS NIL // TRUE COPY //P.A. TO JUDGE SD P.B.SURESH KUMAR, J. ================== W.P.(C.) No.9421 of 2018----------------------------------------------Dated this the 19[th] day of March, 2018 JUDGMENT The petitioner was an assessee on the file of thefirst respondent under the Income Tax Act. Exts.P2 and P3are the assessment orders of the petitioner for theassessment years 2012-'13 and 2013-'14. Aggrieved byExts.P2 and P3 assessment orders, the petitioner preferredExts.P4 and P5 appeals. Exts.P4 and P5 appeals have nowbeen disposed of in terms of Exts.P6 and P7 orders on27.02.2018. It is stated by the petitioner that they wereserved with Exts.P6 and P7 orders only on 08.03.2018 andeven before the petitioner making arrangements forpreferring appeals against Exts.P6 and P7 orders,proceedings were initiated by the first respondent for realisation of the amounts covered by Exts.P2 and P3 orders. The petitioner, therefore, seeks appropriate directions in thisregard, in this writ petition. 2.Heard the learned counsel for the petitioneras also the learned Government Pleader. 3. Having regard to the facts and circumstances of the case, especially the fact that Exts.P6 and P7 orders wereserved on the petitioner only on 08.03.2018, I deem itappropriate to defer the proceedings for realisation of theamounts covered by Exts.P2 and P3 orders for a period ofone month, so as to enable the petitioner to challengeExts.P6 and P7 orders in appeal. Ordered accordingly. This writ petition is disposed of as above. Sd/- sd P.B.SURESH KUMAR, JUDGE