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

WP(C)/11523/2020HC KeralaKLHC01029585202011 June 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the third respondent (Income Tax Appellate Tribunal) to decide the appeal (Ext.P3) in accordance with the law. This decision is to be made after providing the petitioner an opportunity of hearing, within a period of three months from the date of receipt of a copy of the judgment. Crucially, the Tribunal was directed not to insist on the payment of 20% of the tax demanded, as per a circular of 2017. Until a decision is reached on the appeal, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance. The court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, The Nagalassery Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the Income Tax Appellate Tribunal (third respondent) to dispose of its appeal (Ext.P3). This appeal was filed against an appellate order (Ext.P2) passed by the Commissioner of Income Tax (Appeals) (second respondent). The Income Tax Officer, Ward 3, Palakkad (first respondent) is also a party. The petitioner sought a direction for the expeditious disposal of the appeal, and the court considered the matter on June 11, 2020.

What were the issues?

1. Whether the High Court should direct the Income Tax Appellate Tribunal to dispose of the pending appeal filed by the assessee. (Question of procedure) Assessee's Contention: The petitioner sought a direction for the disposal of its appeal before the Tribunal. Revenue's Contention: The judgment records no specific contention from the revenue's side regarding the disposal of the appeal. However, the court's direction implies that recovery proceedings were being pursued.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.11523 OF 2020

W.P(C) NO.4366/2020

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 AMIT RAWAL THUR AY, THE 11TH DAY OF JUNE 2020 / 21ST JYAISHTA, 1942 WP(C).No.11523 OF 2020(M) PETITIONER/S: THE NAGALASSERY SERVICE CO-OPERATIVE BANK LTD KOOTANAD POST, KOOTTANAD, PATTAMBI, PALAKKAD-679 533,REPRESENTED BY ITS SECRETARY, KRISHNAKUMAR .N., AGED 40, S/O. NARAYANAN NAIR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 3, AYAKAR BHAVAN, PALAKKAD-678 014 2 THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-680 021 3 THE INCOME TAX APPELLATE TRIBUNAL KENDRIYA BHAVAN, KAKKANADU ,KOCHI-682 0330, REPRESENTED BY ITS REGISTRAR OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.11523 OF 2020(M) 2 JUDGMENT Dated this the 11th day of June 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the third respondent against the appellate order Ext.P2. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the third respondent to take a decision on Ext.P3 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20% of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance. AMIT RAWAL JUDGE Jm/

WP(C).No.11523 OF 2020(M) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2017-18 EXHIBIT P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P5 COPY OF JUDGMENT IN W.P(C) NO.4366/2020 OF THIS HON'BLE COURT EXHIBIT P5A COPY OF JUDGMENT IN W.P(C) TMP NO.261/220 THIS HON'BLE COURT

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