IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5708 OF 2020(K) PETITIONER/S: PIDAVOOR SERVICE CO-OPERATIVE BANK LTD.NO.2807 REPRESENTED BY ITS SECRETARY, PIDAVOOR P.O, PATHANAPURAM, KOLLAM DISTRICT 689 695 BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2, OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM PIN 691 001 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM PIN 695 003 SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: -2- WP(C) NO.5708 OF 2020 JUDGMENT Heard Adv.T.R Harikumar, for petitioner and Adv.Christopher Abraham, Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that Division Bench directed disposal of appeal and granted stay of recovery proceedings during pendency of appeal. 3. learned Standing Counsel admits that facts of case are substantially same and similar to facts noted by Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ 2 nd respondent to -3- WP(C) NO.5708 OF 2020 consider and dispose of statutory appeal filed by petitioner herein at earliest taking note of Full Bench decision reported in Mavilayi Service Co-operative Bank Ltd, v. Commissioner of Income Tax, Calicut 1 and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE JS 1[2019 (2) KHC 287] -4- WP(C) NO.5708 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 18-12-2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 18-12-2019 EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 24-12-2019 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE 2ND RESPONDENT, AGAINST EXT-P1 ASSESSMENT ORDER. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 24-01-2020 EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19-07- 2019 IN W.A NO. 1639 OF 2019 EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17-02- 2020 IN WP(C) NO. 4433 OF 2020 -1- WP(C) NO.5708 OF 2020 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5708 OF 2020(K) PETITIONER/S: PIDAVOOR SERVICE CO-OPERATIVE BANK LTD.NO.2807 REPRESENTED BY ITS SECRETARY, PIDAVOOR P.O, PATHANAPURAM, KOLLAM DISTRICT 689 695 BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2, OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM PIN 691 001 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM PIN 695 003 SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: -2- WP(C) NO.5708 OF 2020 JUDGMENT Heard Adv.T.R Harikumar, for petitioner and Adv.Christopher Abraham, Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that Division Bench directed disposal of appeal and granted stay of recovery proceedings during pendency of appeal. 3. learned Standing Counsel admits that facts of case are substantially same and similar to facts noted by Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ 2 nd respondent to -3- WP(C) NO.5708 OF 2020 consider and dispose of statutory appeal filed by petitioner herein at earliest taking note of Full Bench decision reported in Mavilayi Service Co-operative Bank Ltd, v. Commissioner of Income Tax, Calicut 1 and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE JS 1[2019 (2) KHC 287] -4- WP(C) NO.5708 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 18-12-2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 18-12-2019 EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 24-12-2019 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE 2ND RESPONDENT, AGAINST EXT-P1 ASSESSMENT ORDER. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 24-01-2020 EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19-07- 2019 IN W.A NO. 1639 OF 2019 EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17-02- 2020 IN WP(C) NO. 4433 OF 2020 Pidavoor Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Kollam / Commissioner of Income-tax (Appeals), Thiruvananthapuram