Meenachil Taluk Co-Operative ... vs The Commissioner Of Income Tax ... on 20 February, 2020

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Kerala High Court

Meenachil Taluk Co-Operative ... vs The Commissioner Of Income Tax ... on 20 February, 2020

Bench: Amit Rawal

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE AMIT RAWAL

   THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941

                        WP(C).No.4948 OF 2020(P)


PETITIONER/S:

                MEENACHIL TALUK CO-OPERATIVE EMPLOYEES
                CO-OPERATIVE SOCIETY LIMITED
                KURISUPALLY JUNCTION, PALA P.O., PALA,
                KOTTAYAM-686575, REPRESENTED BY ITS SECRETARY,
                MR. M.R.SABURAJAN.

                BY ADVS.
                SRI.A.KUMAR
                SRI.P.J.ANILKUMAR
                SMTG.MINI(1748)
                SRI.P.S.SREE PRASAD
                SHRI.ABRAHAM JOB
                SRI.AJAY V.ANAND

RESPONDENT/S:

      1         THE COMMISSIONER OF INCOME TAX (APPEALS)
                KOTTAYAM-686001.

      2         INCOME TAX OFFICER,
                WARD-3, KOTTAYAM-686001.


OTHER PRESENT:

                SRI JOSE JOSEPH SC

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.4948 OF 2020(P)          2




                            JUDGMENT

Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the first respondent/Commissioner of Income Tax (Appeals) 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 first respondent to take a decision on Ext.P2 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.

Sd/-


                                        AMIT RAWAL

   sab                                      JUDGE
 WP(C).No.4948 OF 2020(P)          3


                              APPENDIX
   PETITIONER'S/S EXHIBITS:

   EXHIBIT P1          TRUE COPY OF THE ASSESSMENT ORDER FOR

THE ASSESSMENT YEAR 2017-18 DATED 17.12.2019.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 28.01.2020.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 04.02.2020.

EXHIBIT P4 TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 3.09.2018.

EXHIBIT P5 COPY OF THE JUDGMENT IN WRIT APPEAL 1529/2019 DATED 01.07.2019.

EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE DATED 17.12.2019.

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