KUNNAMKULAM CO-OPERATIVE URBAN SOCIETY LIMITED, REG. NO. 698 vs. THE INCOME TAX OFFICER

WP(C)/33256/2023HC KeralaKLHC01074163202310 October 2023Author: HONOURABLE MR. JUSTICE SATHISH NINAN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal to hear and dispose of the appeal filed by the petitioner expeditiously, and at any rate, within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that recovery proceedings shall be put on hold until the appeal is disposed of by the Tribunal. The Court found it sufficient to dispose of the writ petition with these directions, without delving into the merits of the appeal itself.

What were the facts?

The petitioner, Kunnamkulam Co-operative Urban Society Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated 29/08/2023 passed by the Commissioner of Income Tax (Appeals). The appeal was filed on 04/10/2023, along with an application for stay. The petitioner's grievance was that recovery proceedings were being initiated pending the disposal of their appeal before the ITAT. The matter came before the High Court of Kerala at Ernakulam as a writ petition (civil).

What were the issues?

1. Whether the High Court should direct the Income Tax Appellate Tribunal to expeditiously hear and dispose of the appeal filed by the petitioner. 2. Whether recovery proceedings should be kept in abeyance until the appeal is disposed of by the Tribunal. Assessee's Contention: The petitioner argued that recovery proceedings were being initiated while their appeal was pending before the ITAT, causing prejudice. They sought a direction for expeditious disposal of the appeal and a stay on recovery proceedings. Revenue's Contention: The judgment records that the learned counsel on either side were heard, but it does not detail the specific arguments of the revenue.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, in Ext.P5 appeal. The

DATED 30/11/2018 ALONG WITH THE STATEMENT OF CALCULATION Exhibit P2 THEOF THE DEMAND NOTICE DATED 30/11/2018 Exhibit P3 THEOF THE APPEAL MEMORANDUM DATED 13/09/2019 Exhibit P4 THEOF THE ORDER DATED 29/8/2023 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)

Exhibit P5 THEOF THE APPEAL DATED 4/10/2023 FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL Exhibit P6 THEOF THE ACKNOWLEDGEMENT OF E-FILING OF INCOME TAX APPEAL DATED 4/10/2023 Exhibit P7 THEOF THE STAY PETITION DATED 3/10/2023 FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL Exhibit P8 THEOF THE NOTICE DATED 4/10/2023 ISSUED BY THE RESPONDENT

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