THE KALLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED vs. THE COMMISSIONER OF INCOME TAX(APPEALS)

WP(C)/18538/2019HC KeralaKLHC01047384201919 August 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI6 pages
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What were the facts?

The petitioner, The Kallamkunnu Service Co-operative Bank Limited, represented by its Secretary, filed two writ petitions (WP(C) No. 18538 of 2019 and WP(C) No. 18513 of 2019) before the High Court of Kerala. The respondents were the Commissioner of Income Tax (Appeals), the Principal Commissioner of Income Tax, and the Income Tax Officer. The petitioner sought directions regarding their pending statutory appeals before the Commissioner of Income Tax (Appeals). The petitioner relied on a previous Division Bench judgment in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and stay of recovery proceedings. The revenue's counsel admitted that the facts were similar to the cited case.

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeals filed by the petitioner at the earliest. The Court specifically instructed the Commissioner to take note of the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut. Furthermore, the Court ordered that recovery proceedings and the collection of assessed tax should be kept in abeyance pending the disposal of these appeals. The reasoning was based on the admission by the revenue's counsel that the facts were similar to a previous Division Bench judgment which granted similar relief, and the directive to consider the Full Bench decision. The Court did not leave any issue undecided.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the statutory appeals filed by the petitioner expeditiously, considering the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut? 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the petitioner's appeals? Assessee's Contentions: The petitioner contended that a Division Bench in W.A. No. 1536 of 2019 had directed the disposal of appeals and stayed recovery proceedings during the pendency of appeals. They relied on this precedent for their present petitions. Revenue's Contentions: The learned Standing Counsel for the revenue admitted that the facts of the present case were substantially the same as those in W.A. No. 1536 of 2019 and agreed that the said judgment could be followed.

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Heard together (2 matters)

WP(C).No.18538 OF 2019
WP(C).18513/2019

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.18538 OF 2019(N) PETITIONER/S: THE KALLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED NO. R.314, P.O. NADAVARAMBA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX(APPEALS) AYAKAR BHAVAN, SHAKTHAN NAGAR, THRISSUR, PIN-680001. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680001. 3 THE INCOME TAX OFFICER, WARD (2), SHAKTAN NAGAR, THRISSUR, PIN-680001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2019, ALONG WITH WP(C).18513/2019(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) Nos. 18513 & 18538/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WP(C).No.18513 OF 2019(L) PETITIONER/S: THE KALLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED NO R.314, P.O.NADAVARAMBA, THRISSUR DISTRICT ,REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX(APPEALS) AYA

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