THE THALORE SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER
What did the High Court hold?
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) in accordance with the law. This decision is to be made after providing the petitioner with an opportunity of being heard. The disposal is to be completed within three months from the date of receiving a copy of the judgment. Crucially, the court specified that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings initiated based on the assessment order are to be kept in abeyance until a decision is reached on the appeal. The court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its disposal.
What were the facts?
The petitioner, The Thalore Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to dispose of their appeal (Ext.P2) pending before the Commissioner of Income Tax (Appeals) (second respondent). This appeal was filed against an assessment order (Ext.P1). The petitioner was represented by their Secretary, T.V. Shajkumar. The respondents were the Income Tax Officer (first respondent) and the Commissioner of Income Tax (Appeals) (second respondent). The case was heard on June 2, 2020.
What were the issues?
1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal filed by the petitioner? Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeal. They relied on a circular from 2017 which, according to them, should allow for the appeal to be considered without insisting on the payment of 20% of the tax demanded. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, the court's direction implies that the revenue's position might have been considered in the context of the appeal process.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUE AY, THE 02ND DAY OF JUNE 2020 / 12TH JYAISHTA, 1942 WP(C).No.10758 OF 2020 PETITIONER/S: THE THALORE SERVICE CO-OPERATIVE BANK LTD I-269, THALORE, THRISSUR-680 306, REPRESENTED BY ITS SECRETARY, T.V. SHAJKUMAR, AGED 46, S/O. VELAYUDHAN. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2(5), AAYAKAR BHAVAN, THRISSUR-680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 021. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.10758 OF 2020 2 JUDGMENT Dated this the 2nd day of June 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P2 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 sab JUDGE
WP(C).No.10758 OF 2020 3
Appendix — schedule of exhibits
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