The Kumaramputhur Service Co-Operative Bank Ltd. v. The ITO, Ward-4, Palakkad / The CIT (Appeals), Thrissur / The ITAT, Kochi
[Citation -2020-LL-0303-27]

Metadata

Citation 2020-LL-0303-27
Appellant Name The Kumaramputhur Service Co-Operative Bank Ltd.
Respondent Name The ITO, Ward-4, Palakkad / The CIT (Appeals), Thrissur / The ITAT, Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 03/03/2020
Assessment Year 2016-17
Judgment View Judgment
Keyword Tags stay petition
Bot Summary: No.5667 OF 2020(G) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the third respondent/Income Tax Appellate Tribunal, 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 third 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.

Judgment



IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No. 5667 OF 2020(G) PETITIONER/S: KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD. NO. P 373, MANNARKKAD COLLEGE P. O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD - 678583, REPRESENTED BY ITS SECRETARY IN CHARGE, N. KRISHNADAS, AGED 57, S/O. RAGHAVAN NAIR. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SMT. K. KRISHNA RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD - 678014. 2 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR - 680001. 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. SC. FOR INCOME TAX JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5667 OF 2020(G) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before third respondent/Income Tax Appellate Tribunal, against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to third 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 sab JUDGE WP(C).No.5667 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2016-17. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2016-17. EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT 2016-17. EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT. Kumaramputhur Service Co-Operative Bank Ltd. v. ITO, Ward-4, Palakkad / CIT (Appeals), Thrissur / ITAT, Kochi
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