The Edathirinji Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2(1), Palakkad / The commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
[Citation -2020-LL-0318-30]

Citation 2020-LL-0318-30
Appellant Name The Edathirinji Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward-2(1), Palakkad / The commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 18/03/2020
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags application for stay • coercive steps • stay petition
Bot Summary: No.8412 OF 2020 JUDGMENT Dated this the 18th day of March 2020 The petitioner, a primary agricultural credit society, against assessment order dated 29.11.2019 Ext.P1 pertaining to assessment year 2012-13, preferred an appeal before the Commissioner of Income Tax having jurisdiction. The aforementioned appeal, vide order dated 10.02.2020 Ext.P2 was dismissed. Counsel for the petitioner submits that against aforementioned dismissal order, preferred an appeal before the Income Tax Appellate Tribunal, Ernakulam Ext.P3 and a stay application in Ext.P4 dated 14.03.2020 and the same are pending consideration. Mr. Jose Joseph accepts notice on behalf of the respondents and submits that in case any direction by this court, the Income Tax Appellate Tribunal may be in difficulty in deciding the applications, since 3 WP(C). No.8412 OF 2020 numerous appeals prior to the appeal of the petitioner are pending consideration. Having heard the counsel for the parties, without expressing any views on the merits of the case, I dispose of this writ petition with a direction to the Income Tax Appellate Tribunal, Ernakulam to consider the application for stay Ext.P4 submitted in support of Ext.P3 appeal, in accordance with law, after affording opportunity of hearing to the petitioner and as well as the revenue and pass an order within a period of 45 days from the receipt of certified copy of this judgment. Till such time if any coercive measures are contemplated or any demand is raised, it is ordered to be kept in abeyance till the adjudication of stay application.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8412 OF 2020(B) PETITIONER/S: EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD. NO.R 137, EDATHIRINJI.P.O, THRISSUR-680122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED 57, S/O.KOCHURAMAN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, PALAKKAD-678014 2 THECOMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR-680001 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: 2 WP(C).No.8412 OF 2020 JUDGMENT Dated this 18th day of March 2020 petitioner, primary agricultural credit society, against assessment order dated 29.11.2019 Ext.P1 pertaining to assessment year 2012-13, preferred appeal before Commissioner of Income Tax having jurisdiction. aforementioned appeal, vide order dated 10.02.2020 Ext.P2 was dismissed. Counsel for petitioner submits that against aforementioned dismissal order, preferred appeal before Income Tax Appellate Tribunal, Ernakulam Ext.P3 and stay application in Ext.P4 dated 14.03.2020 and same are pending consideration. However as per assertions made in Paragraph 12 of Writ Petition, threat of coercive steps is looming large. Her client would be satisfied in case appropriate directions are issued to ITAT to consider stay application in accordance with law within some time frame. 2. Issue notice before admission. Mr. Jose Joseph accepts notice on behalf of respondents and submits that in case any direction by this court, Income Tax Appellate Tribunal may be in difficulty in deciding applications, since 3 WP(C).No.8412 OF 2020 numerous appeals prior to appeal of petitioner are pending consideration. 3. Having heard counsel for parties, without expressing any views on merits of case, I dispose of this writ petition with direction to Income Tax Appellate Tribunal, Ernakulam to consider application for stay Ext.P4 submitted in support of Ext.P3 appeal, in accordance with law, after affording opportunity of hearing to petitioner and as well as revenue and pass order within period of 45 days from receipt of certified copy of this judgment. Till such time if any coercive measures are contemplated or any demand is raised, it is ordered to be kept in abeyance till adjudication of stay application. Sd/- AMIT RAWAL JUDGE SM 4 WP(C).No.8412 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2012-13 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 2ND RESPONDENT FOR YEAR 2012-13 EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR 2012-13 EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT Edathirinji Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(1), Palakkad / commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kochi
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