KOLLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

WP(C)/21367/2019HC KeralaKLHC01054708201909 August 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI6 pages
AI SummaryRemanded

What were the facts?

The petitioners, Koratty Service Co-operative Bank Limited and Kollamkunnu Service Co-operative Bank Limited, filed writ petitions before the High Court of Kerala. They were challenging actions by the Income Tax Officer and the Commissioner of Income Tax (Appeals). The petitioners relied on a Division Bench judgment (Ext.P5) in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and stayed recovery during the pendency of appeals. The Standing Counsel for the respondents admitted that the facts were similar and the Division Bench's view could be followed. The petitions were filed seeking a direction for the disposal of statutory appeals and a stay on recovery proceedings.

What did the High Court hold?

The High Court disposed of the writ petitions. It directed 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 assessed tax 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 High Court followed the precedent set by its own Division Bench in Ext.P5, which addressed similar issues of appeal disposal and stay of recovery.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the statutory appeals filed by the petitioners? 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the appeals? Assessee's Contentions: The petitioners contended that a Division Bench of the High Court, in Ext.P5 judgment, had directed the disposal of appeals and stayed recovery during the pendency of such appeals. They sought similar directions in their cases. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the case were substantially the same as those considered by the Division Bench in Ext.P5 and agreed that the view taken therein could be followed.

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Heard together (2 matters)

WP(C).No.21375 OF 2019
WP(C).21367/2019

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.21375 OF 2019(V) PETITIONER/S: KORATTY SERVICE CO-OPERATIVE BANK LIMITED, KORATTY, THRISSUR- 680308, REPRESENTED BY ITS SECRETARY SRI.SANIL KUMAR N.G. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 2(2), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN- 680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN- 680001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.08.2019, ALONG WITH WP(C).21367/2019(U), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.21375 & 21367 OF 2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WP(C).No.21367 OF 2019(U) PETITIONER/S: KOLLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED NO.R 314, KALLAMKUNNU, P.O. NADAVARAMBA, THRISSUR-680 661, REPRESENTED BY ITS SECRETARY SRI. GANESH C.K., BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HA

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