Madhava Vilasom Service ... vs The Income Tax Officer
2021 Latest Caselaw 19859 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                 THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

         THURSDAY, THE 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943

                             WP(C) NO. 19756 OF 2021

PETITIONER:

               MADHAVA VILASOM SERVICE CO-OPERATIVE BANK LTD.NO.1347
               REPRESENTED BY ITS SECRETARY, ARASUMOODU, KULATHOOR P.O,
               THIRUVANANTHAPURAM DISTRICT
               BY ADVS.T.R.HARIKUMAR
               ARJUN RAGHAVAN


RESPONDENTS:

     1         THE INCOME TAX OFFICER
               WARD -2(1), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME
               TAX, AAYAKAR BHAVAN, KAWDIAR P.O,
               THHIRUVANANTHAPURAM PIN 695 003
     2         THE COMMISSIONER OF INCOME TAX (APPEALS)
               NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI 110 001
     3         THE COMMISSIONER OF INCOME TAX(APPEALS)
               NATIONAL FACELESS APPEAL CENTRE,
               NORTH BLOCK, DELHI 110 001
     4         THE KERALA STATE CO-OPERATIVE BANK LTD.
               (FORMERLY KNOWN AS THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE
               BANK)
               KULATHOOR BRANCH, KULATHOOR,
               THIRUVANANTHAPURAM PIN 695 583
               REPRESENTED BY ITS BRANCH MANAGER.

OTHER PRESENT:

               R4 - ADV.THOMAS ABRAHAM, SC.
               ADV.CHRISTOPHER ABRAHAM, SC




THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2021, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19756 OF 2021
                                         2




                      BECHU KURIAN THOMAS, J
                   ===========================
                        W.P.(C) No.19756 of 2021
                       ---------------------------------
              Dated this the 23 rd day of September, 2021


                                   JUDGMENT

Petitioner is a Primary Agricultural Credit Society,

registered under the Kerala Co-operative Societies

Act, 1969. Being aggrieved by Ext.P2 penalty order

issued under Section 271 B of the Income Tax Act,

petitioner preferred Ext.P3 appeal before the 2 nd

respondent along with Ext.P4 stay petition. It is

submitted that the appeal as well as the stay

petitions are pending consideration before the 2 nd

respondent.

2. Learned counsel for the petitioner apprehends that

before the stay petition is taken up for consideration,

coercive proceedings will be carried out thereby

rendering the appeal itself as infructuous. Petitioner, WP(C) NO. 19756 OF 2021

therefore, seeks for a direction for early

consideration of his stay petition.

3. I have heard Adv.T.R.Harikumar, the learned counsel

for the petitioner as well as Adv.Christopher

Abraham, the learned Standing Counsel for the

respondents.

4. Having regard to the submissions made by the

learned counsel for the petitioner as well as the

learned counsel for the respondents and on account

of the circumstances arising in the case, I am of the

view that the 2 nd and 3 rd respondent, as the case may

be, can be directed to dispose of Ext.P4 stay petition

in a time bound manner.

5. Accordingly, there will be a direction to respondents

2 and 3, as the case may be, to take up Ext.P4 stay

petition filed along with Ext.P3 appeal and consider

the same and pass appropriate orders within a period

of two months from the date of receipt of a certified WP(C) NO. 19756 OF 2021

copy of this judgment.

6. Till such orders are passed, all coercive proceedings

initiated pursuant to Ext.P2 order shall be kept in

abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/23/09//2021 WP(C) NO. 19756 OF 2021

APPENDIX OF WP(C) 19756/2021

PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE JUDGEMENT DATED 25-02-2020 IN WP(C) NO. 5259 OF 2020 Exhibit P2 A TRUE COPY OF THE PENALTY ORDER DATED 26-04-2019 AND NUMBERED AS ITBA/PNL/F/271B/19- 20/1015813400(1) ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156,FOR THE ASSESSMENT YEAR 2016- 2017, BY THE 1ST RESPONDENT Exhibit P3 A TRUE COPY OF ONLINE APPEAL DATED 01-05-2019 PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4 A TRUE COPY OF STAY PETITION DATED 01-05-2019 PREFERRED BY THE PETITIONER IN EXT-P3 APPEAL Exhibit P5 A TRUE COPY OF THE APPLICATION DATED 21-08-2021 SUBMITTED BY THE PETITIONER.

Exhibit P6 A TRUE COPY OF THE COMMUNICATION DATED 25-08-2021 AND NUMBERED AS ITBA/RCV/F/17/2021- 22/1035086318(1) ISSUED BY THE 1ST RESPONDENT. Exhibit P7 A TRUE COPY JUDGMENT DATED 08-07-2019 IN WP(C) NO.

18484 OF 2019

RESPONDENTS EXHIBITS : NIL

TRUE COPY P.A.TO JUDGE