THE ALUVA DESABHIVARDHINI SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER,

WP(C)/5806/2020HC KeralaKLHC01015491202006 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the third respondent (ITAT) to decide the appeal (Ext.P3) in accordance with law. The ITAT was instructed to afford an opportunity of hearing to the petitioner. Crucially, the ITAT was directed to decide the appeal within three months from the date of receipt of a copy of the judgment, without insisting on the payment of 20% of the tax demanded, as per a circular of 2017. Furthermore, recovery proceedings pursuant to the assessment orders were to be kept in abeyance until a decision was taken on the appeal. The High Court did not decide the merits of the appeal itself but directed its expeditious disposal.

What were the facts?

The petitioner, The Aluva Desabhivardhini Service Co-operative Bank Limited, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal and an interim application pending before the Income Tax Appellate Tribunal (ITAT). These appeals were filed against an assessment order. The petitioner sought a directive for the ITAT to decide these matters expeditiously. The assessment order was passed by the Income Tax Officer and the appeals were filed before the Commissioner of Income Tax (Appeals) and subsequently before the ITAT.

What were the issues?

1. Whether the ITAT should be directed to dispose of the pending appeal and interim application filed by the petitioner? (Question of procedure/administration of justice) Assessee's Contention: The petitioner bank sought a direction from the High Court for the ITAT to dispose of its appeal and interim application. The petitioner relied on a circular of 2017 regarding the payment of 20% of the tax demanded. Revenue's Contention: The judgment records that the learned counsel on both sides were heard, implying the revenue was represented, but their specific contentions are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.5806 OF 2020(A) PETITIONER: THE ALUVA DESABHIVARDHINI SERVICE CO-OPERATIVE BANK LIMITED, NO.946, CO.OPERATIVE BUILDING,BYE PASS ROAD, PULINCHODE, ALUVA, PIN-683 101, REPRESENTED BY ITS SECRETARY SRI. A.H.ABDUL RASHEED BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD.3, K.A.P.COMMERCIAL COMPLEX, RAILWAY STATION ROAD, ALUVA-683 101 2 THE COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDING, PANAMPILLY NAGAR, ERNAKULAM-682 036 3 THE INCOME TAX APPELLATE TRIBUNAL, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM-682 037 ADV.SRI CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5806 OF 2020(A) 2 JUDGMENT Dated this the 6th day of March 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal and Ext.P4 interim application preferred before the third respondent against the assessment order Exts.P1. 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 Exts.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 orders shall be kept in abeyance. ACM AMIT RAWAL, JUDGE

WP(C).No.5806 OF 2020(A) 2

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 21.12.2016 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2 COPY OF APPELLATE ORDER DATED 10.12.2019 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P3 COPY OF APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 12.02.2020 AGAINST EXT.02 EXHIBIT P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 20.02.2020 IN EXT. 03 APPEAL

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