M/S INDIA COFFEE BOARD WORKERS CO-OP. SOCIETY LTD vs. THE INCOME TAX OFFICER

WP(C)/1398/2019HC KeralaKLHC01003743201907 August 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that it should not entertain the writ petition under Article 226 of the Constitution of India, considering that the petitioner had already availed the alternative statutory remedy of appeal before the Commissioner of Income Tax Appeals. The Court directed the Commissioner of Income Tax Appeals to decide the pending appeal expeditiously and in accordance with law. The petitioner was granted liberty to urge all issues on facts and law before the appellate authority. No specific findings were made on the merits of the assessment order itself, as the writ petition was not entertained.

What were the facts?

The petitioner, M/s. India Coffee Board Workers’ Co-op. Society Ltd., filed a writ petition before the High Court of Kerala challenging an assessment order (Exhibit P-1). The petitioner had already preferred an appeal against this assessment order before the Commissioner of Income Tax (Appeals). The writ petition was filed while the appeal was pending before the appellate authority. The assessment order was passed by the Income Tax Officer, Ward-2(2), Range-2, Thrissur.

What were the issues?

1. Whether the High Court should entertain a writ petition under Article 226 of the Constitution of India when an alternative statutory remedy of appeal is available and has been availed by the petitioner? (Question of law) Assessee's Contention: The petitioner has approached the High Court by way of a writ petition. Revenue's Contention: The revenue relies on the existence of an alternative statutory remedy of appeal before the Commissioner of Income Tax (Appeals).

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 MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945 WP(C) NO. 1398 OF 2019 PETITIONER/S: M/S. INDIA COFFEE BOARD WORKERS’ CO-OP. SOCIETY LTD. NO. 4227, HEAD OFFICE, VELIYANNUR, WEST SAKTHAN BUS STAND, R.S. POST, P.B. NO. 184, THRISSUR-680 021 - REPRESENTED BY ITS SECRETARY, SHRI. C.D. SURESH. BY ADVS. V P NARAYANAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-2(2), RANGE-2, AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR-680 001. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 1398 OF 2019 2

JUDGMENT This writ petition under Article 226 of the Constitution of India is filed challenging Exhibit P-1 assessment order. The petitioner had challenged the said impugned assessment order before the Commissioner of Income Tax Appeals. The appeal is listed pending before the appellate authority. Considering the alternative statutory remedy to appeal resorted to by the petitioner, this Court does not like to entertain this writ petition.

Therefore the Commissioner of Incomer Tax Appeals is directed to decide the appeal expeditiously in accordance with law. It will be open to the petitioner to urge all issues on facts and law before the appellate authority against the assessment order. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 1398 OF 2019 3 APPENDIX OF WP(C) 1398/2019 PETITIONER’s EXHIBITS EXHIBIT P1OF THE ASST. ORDER ALONG WITH DEMAND NOTICE DATED 22.11.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF MEMORANDUM OF APPEAL DATED 9.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXHIBIT P2(a)OF STAY PETITION DATED 9.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXHIBIT P2(b)OF THE PETITION FOR CONDONATION OF DELAY DATED 09.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXHIBIT P3OF THE INTERIM ORDER DATED 13.10.2015 IN I.A. NO. 930/2015 IN I.T.A. NO. 86/2015 OF THIS HON'BLE COURT.

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