THE KALLADIKODE SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

WP(C)/21015/2019HC KeralaKLHC01053711201919 August 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI6 pages
AI SummaryRemanded

What were the facts?

The petitioners, The Kalladikode Service Co-operative Bank Ltd. and The Alanallur Service Co-operative Bank Ltd., have filed these writ petitions. They are challenging orders or actions by the Income Tax Officer and the Commissioner of Income Tax (Appeals). The specific assessment years are not mentioned. The petitions refer to a previous judgment, Ext.P5, dated July 1, 2019, in W.A. No. 1529 of 2019 and connected cases, where a Division Bench directed the disposal of appeals and granted a stay of recovery pending such disposal. The Standing Counsel for the respondents admits that the facts in these cases are substantially similar to those considered in Ext.P5.

What did the High Court hold?

The High Court disposed of the writ petitions by directing the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeals filed by the petitioners at the earliest. The Court also ordered that recovery proceedings and the collection of tax assessed should be kept in abeyance pending the disposal of these appeals. This decision was made by taking note of a Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. The ratio of this decision is that statutory appeals should be disposed of expeditiously, and recovery should be stayed pending such disposal, especially when the facts are similar to those in prior judgments granting such relief. No issues were expressly left undecided.

What were the issues?

1. Whether the recovery proceedings and collection of tax assessed should be kept in abeyance pending the disposal of statutory appeals filed by the petitioners? The assessee (petitioners) contends that a Division Bench judgment (Ext.P5) has directed the disposal of appeals and granted a stay of recovery during the pendency of appeals. They rely on this precedent to seek similar relief. The revenue (respondents) admits that the facts of the present cases are substantially the same as those considered by the Division Bench in Ext.P5. Therefore, they concede that the judgment in Ext.P5 can be followed.

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Heard together (2 matters)

WP(C).No.21015 OF 2019
WP(C).20995/2019

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WP(C).No.21015 OF 2019(B) PETITIONER/S: THE KALLADIKODE SERVICE CO-OPERATIVE BANK LTD NO. P 7489, KALLADIKKODE, PALAKKAD - 678596, REPRESENTED BY ITS SECRETARY, BINOY JOSEPH, AGED 43, S/O. JOSEPH BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD - 678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR - 680 001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2019, ALONG WITH WP(C).20995/2019(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- WP(C) NO.21015 & 20995 OF 2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WP(C).No.20995 OF 2019(Y) PETITIONER/S: THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD NO.F 1178, ALANALLUR, MANNARKKAD, PALAKKAD-678 601, REPRESENTED BY ITS SECRETARY, SREENIVASAN P., AGED 47, S/O. SANKARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFIC

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