IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 24TH DAY OF MARCH 2015/3RD CHAITHRA, 1937 WP(C).No. 9299 of 2015 (J) PETITIONER : VENGARA SERVICE CO-OPERATIVE RURAL BANK LTD. NO.F-1186, VENGARA P.O., MALAPPURAM REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S) : 1. INCOME TAX OFFICER WARD NO.3, TIRUR, MALAPPURAM DISTRICT-676 505. 2. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001. R1 & R2 BY ADV. SRI. K.M.V. PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-03-2015, COURT ON SAME DAY DELIVERED FOLLOWING: Mn ...2/- WP(C).No. 9299 of 2015 (J) -APPENDIX PETITIONER(S)' EXHIBITS : --- EXT. P1 : COPY OF ASSESSMENT ORDER FOR 2009-10. EXT. P2 : COPY OF ASSESSMENT ORDER FOR 2010-11. EXT. P3 : COPY OF ASSESSMENT ORDER FOR 2011-12. EXT. P4 : COPY OF APPEAL FOR ASSESSMENT YEAR 2009-10. EXT. P5 : COPY OF APPEAL FOR ASSESSMENT YEAR 2010-11. EXT. P6 : COPY OF APPEAL FOR ASSESSMENT YEAR 2011-12. EXT. P7 : COPY OF STAY PETITION FOR ASSESSMENT YEAR 2009-10. EXT. P8 : COPY OF STAY PETITION FOR ASSESSMENT YEAR 2010-11. EXT. P9 : COPY OF STAY PETITION FOR ASSESSMENT YEAR 2011-12. EXT. P10 : COPY OF PROCEEDINGS DTD.12.3.2015. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 9299 of 2015 ===================================================== Dated this 24th day of March, 2015 JUDGMENT Against Exts.P1 to P3 assessment orders under Income Tax Act, petitioner has preferred Exts.P4 to P6 appeals and Exts.P7 to P9 stay petitions before 2nd respondent. 2nd respondent thereafter considered stay petitions and passed Ext.P10 order, rejecting stay petitions by relying on certain decisions. On perusal of Ext.P10 order, however, it is seen that there is no discussion with regard to issues raised by petitioner in appeals filed before 2nd respondent, or consideration of financial hardship that is faced by petitioner. It is also pointed out that there was no notice issued to petitioner prior to passing of Ext.P10 order and petitioner was also not heard in matter. 2. I have heard learned counsel for petitioner and learned Standing counsel for respondents. 3. On consideration of facts and circumstances of case as also submissions made across bar, I find that in Ext.P10 order of 2nd respondent, there is no consideration of merits of petitioner's case or issue of financial hardship that -2- W.P.(C). No. 9299 of 2015 was raised by petitioner. It is also evident that petitioner was not put on notice before considering matter and he was also not afforded personal hearing. In that view of matter, Ext.P10 order is vitiated by non-compliance with principle of natural justice. Thus, I quash Exts.P10 and direct 2nd respondent to reconsider stay petitions filed by petitioner after providing him with opportunity of being heard. 2nd respondent shall pass fresh orders on stay petitions within period of two months from date of receipt of copy of this judgment. petitioner shall appear before 2nd respondent at 11 am on 10.04.2015 for hearing before 2nd respondent. I make it clear that, till orders are passed as directed, by 2nd respondent and communicated to petitioner, recovery steps for recovery of amounts confirmed against petitioner by orders impugned in appeals, shall be kept in abeyance. writ petition disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das -3- W.P.(C). No. 9299 of 2015 Vengara Service Co-Operative Rural Bank Ltd. v. Income-tax Officer Ward No.3, Malappuram / Commissioner of Income-tax (Appeals), Kozhikode