The Karakurissi Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-4, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
|The Karakurissi Service Co-Operative Bank Ltd.
|The Income-tax Officer, Ward-4, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for stay • coercive steps • stay petition
|No.8450 OF 2020 JUDGMENT Dated this the 18th day of March 2020 The petitioner, a primary agricultural credit society, against assessment order dated 19.2.2016 Ext.P1 pertaining to assessment year 2014-15, preferred an appeal before the Commissioner of Income Tax having jurisdiction. The aforementioned appeal, vide order dated 17.02.2020 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 13.03.2020 and the same are pending consideration. Her client would be satisfied in case appropriate directions are issued to the ITAT to consider the stay application in accordance with law within some time frame. No.8450 OF 2020 in case any direction by this court, the Income Tax Appellate Tribunal may be in difficulty in deciding the applications, since 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.