The Aruvikkara Farmers Service Co-Operative Bank Ltd. v. The ITO, Ward-2(3), Thiruvananthapuram / The CIT (Appeals), Thiruvananthapuram - 2020-LL-0302-46

Citation	2020-LL-0302-46
Appellant Name	The Aruvikkara Farmers Service Co-Operative Bank Ltd.
Respondent Name	The ITO, Ward-2(3), Thiruvananthapuram / The CIT (Appeals), Thiruvananthapuram
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	02/03/2020
Assessment Year	2012-13
Judgment	View Judgment
Keyword Tags	stay petition
Bot Summary:	No.6254 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the second respondent/Commissioner of Income Tax 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 second respondent to take a decision on Ext.P3 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20 of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance.

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.6254 OF 2020(F) PETITIONER: ARUVIKKARA FARMERS SERVICE CO-OPERATIVE BANK LTD.NO.603 REPRESENTED BY ITS MANAGING DIRECTOR, ARUVIKKARA P.O., THIRUVANANTHAPURAM DISTRICT-695 564. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2(3), OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KAWDIAR P.O., THIRUVANANTHAPURAM, PIN-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6254 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P3 appeal in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE vv WP(C).No.6254 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2012-2013 DATED 20.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION A56 OF INCOME TAX ACT DATED 20.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APEAL DATED 16.1.2020 FILED AGAINST EXT.P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 12.2.2020. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17.2.2020 IN WPC NO.4433 OF 2020. TRUE COPY PA TO JUDGE Aruvikkara Farmers Service Co-Operative Bank Ltd. v. ITO, Ward-2(3), Thiruvananthapuram / CIT (Appeals), Thiruvananthapuram

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