IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 20TH DAY OF JANUARY 2015/30TH POUSHA, 1936 WP(C).No. 1769 of 2015 (U) PETITIONER KAPPAD SERVICE CO-OPERATIVE BANK LTD P.O.KAPPAD, KANNUR, KANNUR-670 006. REPRESENTED BY ITS SECRETARY REJEEVAN P.K., AGED 47 YEARS BY ADVS.DR.K.P.PRADEEP SRI.I.V.PRAMOD RESPONDENTS1. CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001 REPRESENTED BY ITS CHAIRMAN. 2. INCOME TAX OFFICER, WARD 4, KANNUR, AAYAKKAR BHAVAN, KANNOTHUMCHAL, CHOVVA, KANNUR-670 006. 3. COMMISSIONER OF INCOME TAX (APPEALS) KOZHIKODE, AAYAKAR BHAVAN, REVENUE BUILDING, MANANCHIRA, KOZHIKODE. 4. JOINT COMMISSIONER OF INCOME TAX KANNUR RANGE, AAYAKKAR BHAVAN, KANNOTHUMCHAL CHOVVA, KANNUR-670 006. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-01-2015 ALONG WITH WPC NO. 1797/2015, COURT ON SAME DAY DELIVERED FOLLOWING: bp WP(C).No. 1769 of 2015 (U) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1: TRUE COPY OF ASSESSMENT ORDER NO.AABAK4922D DATED 18.3.2014 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR ASSESSMENT YEAR 2011-12. P2: TRUE COPY OF APPEAL DATED 7.4.2014 FILED BEFORE 3RD RESPONDENT FOR YEAR 2011-12 AGAINST EXT.P1 ASSESSMENT ORDER. P3: TRUE COPY OF STAY APPLICATION DATED 2.6.2014 FILED BEFORE 4TH RESPONDENT BY PETITIONER. P4: TRUE COPY OF ORDER NO.AABAK4922D/JCT/KNR/2014-15 DATED 17.7.2014 ISSUED BY 4TH RESPONDENT TO PETITIONER. RESPONDENT(S)' EXHIBITS : NIL. --------------------------------------- //TRUE COPY// P.S. TO JUDGE bp A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.1769 OF 2015 (U) & W.P.(C).NO.1797 OF 2015 (Y) ----------------------------------- Dated this 20th day of January, 2015 JUDGMENT Against Ext.P1 assessment orders passed under Income Tax Act, petitioner has preferred Ext.P2 appeals before 3rd respondent first appellate authority. grievance of petitioner is that even prior to considering Ext.P2 appeals, recovery steps are sought to be pursued for recovery of amounts confirmed by Ext.P1 assessment orders. 2. Heard Sri.K.P.Pradeep, learned counsel appearing for petitioner in both writ petitions and Sri. Jose Joseph, learned Standing Counsel for Income Tax department, appearing for respondents. 3. On consideration of facts and circumstances of case as also submissions made across Bar, I am of view that insofar as appeals preferred by petitioner against assessment orders is pending consideration before 3rd respondent appellate authority, it would be in interests of justice to direct 3rd respondent authority to consider and pass orders on Ext.P2 appeals preferred by petitioner before him, within period of two months from date of receipt of copy of this judgment. I note, W.P.(C).No.1769 & 1797/2015 2 however, that in this case, substantial amounts have been confirmed against petitioner by Ext.P1 assessment orders. Although counsel for petitioner would point out that similar issue for earlier assessment years is pending consideration before this court in Income Tax Appeals that have been filed against orders of Appellate Tribunal, it is learnt that, in all those cases, petitioner has deposited some amounts during pendency of appeals. Thus, in this case also, petitioner is required to deposit portion of demand as precondition for directing 3rd respondent appellate authority to dispose appeals on merits. Accordingly, petitioner is directed to pay 50% of tax amounts confirmed against it by assessment orders, within period of one month from date of receipt of copy of this judgment. As already noticed, 3rd respondent shall dispose of appeals, after hearing petitioner, within period of two months from date of receipt of copy of this judgment. writ petitions are disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE prp Kappad Service Co-Operative Bank Ltd. v. Central Board of Direct Taxes, New Delhi / Income-tax Officer, Ward 4,Kannur / Commissioner of Income-tax (Appeals), Kozhikode / Joint Commissioner of IT, Kannur