CORPORATION OF COCHIN EMPLOYEES CO-OPERATIVE SOCIETY LTD NO. 331, vs. THE INCOME TAX OFFICER,

WP(C)/16111/2024HC KeralaKLHC01102568202419 April 2024Author: HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the 3rd respondent, the Commissioner of Income Tax (Appeals), NFAC, to consider and pass orders on the stay applications (Exts.P5 and P6) filed by the petitioner. This consideration must be done after affording an opportunity of hearing to the petitioner. Furthermore, the Court ordered that any proceedings for the recovery of amounts due under the assessment orders (Exts.P1 and P2) shall be kept in abeyance until such time as orders are passed on the stay applications. The petitioner is required to produce a certified copy of the judgment before the 3rd respondent for compliance. No specific finding was made on the merits of the assessment orders themselves.

What were the facts?

The petitioner, Corporation of Cochin Employees Co-operative Society Ltd, is challenging assessment orders for Assessment Years 2018-19 and 2019-20. These orders were issued under the Income Tax Act, 1961. The petitioner filed appeals against these assessment orders before the Commissioner of Income Tax (Appeals), National Faceless Appellate Center (NFAC), and also submitted applications for stay of demand. The petitioner's primary request is for the NFAC to dispose of the stay applications after providing a hearing. They also seek a stay on recovery proceedings until the stay applications are decided.

What were the issues?

1. Whether the 3rd respondent (Commissioner of Income Tax (Appeals), NFAC) should consider and pass orders on the stay applications (Exts.P5 and P6) filed by the petitioner, after affording an opportunity of hearing. Assessee's Contention: The petitioner argues that their sole prayer is for the disposal of their stay applications by the 3rd respondent, with an opportunity for a hearing. They also request that recovery proceedings be kept in abeyance until the stay applications are decided. Revenue's Contention: The judgment records that the learned Standing Counsel appearing for the respondent Department was heard, but does not detail their specific arguments regarding the stay applications or the merits of the assessment orders.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946 WP(C) NO. 16111 OF 2024 PETITIONER/S: CORPORATION OF COCHIN EMPLOYEES CO-OPERATIVE SOCIETY LTD NO. 331, CC 16/254, A CORPORATION OF COCHIN EMPLOYEES CO-OP SOCIETY LAD NO. 331, NEAR VILLAGE OFFICE, THOPUMPADY P.O., ERNAKULAM, KERALA, REPRESENTED BY ITS SECRETARY, V.S. SARITHA, PIN - 682005 BY ADVS. V.P.NARAYANAN M.M.MONAYE M.PAUL VARGHESE RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2(4) & TPS CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, KERALA, PIN - 682018 2 ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, NEW DELHI ,REPRESENTED BY ITS INCOME TAX OFFICER, PIN - 110003 3 THE COMMISSIONER OF INCOME TAX ( APPEALS), NATIONAL FACELESS APPELLATE CENTER (NFAC), NEW DELHI, PIN - 110001 4 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (KERALA), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT P.R.AJITH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16111 OF 2024 2

JUDGMENT

The petitioner suffered Exts.P1 and P2 orders of assessment for the assessment years 2018-19 and 2019-20, under the provisions of the Income Tax Act, 1961. The petitioner has preferred Ext.P3 and P4 appeals against Exts.P1 and P2 orders of assessment before the 3rd respondent, along with Exts.P5 and P6 applications for stay.

The learned Counsel appearing for the petitioner would submit that the only relief sought for by the petitioner is that, Exts.P5 and P6 applications for stay may be disposed of by the 3rd respondent, after affording an opportunity of hearing to the petitioner. He prays that, till such time orders are passed in Exts.P5 and P6, any proceedings for recovery of the amounts due under Exts.P1 and P2 may be kept in abeyance.

Heard the learned Standing Counsel appearing for the respondent Department also.

Having heard the learned Counsel for the petitioner and the learned Standing Counsel appearing for the respondent Department, this Writ Petition will stand disposed of, directing the 3rd respondent to consider and pass orders on Exts.P5 and P6,

WP(C) NO. 16111 OF 2024 3 after affording an opportunity of hearing to the petitioner. Till such time as orders are passed on Exts.P5 and P6, any proceedings for recovery of amounts due under Exts.P1 and P2 orders of assessment shall be kept in abeyance. The petitioner shall produce certified copy of this judgment along with the copy of writ petition for compliance before the 3rd respondent. SHOBA ANNAMMA EAPEN JUDGE ajt

WP(C) NO. 16111 OF 2024 4

Appendix — schedule of exhibits

APPENDIX OF WP(C) 16111/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT UNDER SECTION 147 R.W.S 144B OF THE ACT DATED 05.03.2024 FOR THE AY 2018-19 Exhibit P2 THE TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT UNDER SECTION 147 R.W.S 144B OF THE ACT FOR THE AY 2019-20 Exhibit P3 TRUE COPIES OF THE MEMORANDUM OF APPEAL FOR THE AY 2018-19, FILED BEFORE THE 3RD RESPONDENT DATED 27.03.2024 Exhibit P4 TRUE COPIED OF SIMILAR APPEAL FILED BY THE PETITIONER FOR AY 2019-20 BEFORE THE 3RD RESPONDENT DATED 12.04.2024 Exhibit P5 THE TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2018-19 Exhibit P6 THE TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2019-20 Exhibit P7 THE TRUE COPY OF THE JUDGMENT IN CASE OF SERVICE CO-OPERATIVE BANK LTD VS ASSESSMENT UNIT IN W.P (C ) NO. 9586 OF 2024 DATED 12.03.2024

Recent GST High Court judgments

Search GST case law →