THE CHITTUR SERVICE CO-OPERATIVE BANK LTD.NO.18, vs. THE INCOME TAX OFFICER,

PDF · subscribers
WP(C)/8941/2020HC KeralaKLHC01022807202026 June 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 (Income Tax Appellate Tribunal) to decide the appeal (Ext.P3) in accordance with law. The Tribunal was directed to afford an opportunity of hearing to the petitioner and to take a decision within a period of three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the decision should be taken without insisting on the payment of 20% of the tax demanded, as per a circular of 2017. Furthermore, recovery proceedings pursuant to the appellate order were ordered to be kept in abeyance until a decision is taken on the appeal. No specific issue regarding the merits of the appeal was decided.

What were the facts?

The petitioner, The Chittur Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to dispose of an appeal (Ext.P3) pending before the Income Tax Appellate Tribunal (third respondent). This appeal was filed against an appellate order (Ext.P2) passed by the Commissioner of Income Tax (Appeals). The petitioner sought a directive for the Tribunal to decide the appeal within a specified timeframe and without insisting on the payment of 20% of the tax demanded, as per a 2017 circular. The revenue was represented by the Income Tax Officer and the Commissioner of Income Tax (Appeals). The assessment years are not specified in the judgment.

What were the issues?

1. Whether the High Court should direct the Income Tax Appellate Tribunal to dispose of the pending appeal (Ext.P3) filed by the petitioner. (Question of procedure/administration) Assessee's Contention: The petitioner sought a direction for the Tribunal to decide Ext.P3 appeal within three months from the receipt of the judgment, without insisting on the payment of 20% of the tax demanded, referencing a circular from 2017. The petitioner also sought a stay on recovery proceedings until the appeal is decided. Revenue's Contention: The judgment records that the learned counsel for both sides were heard, implying the revenue had an opportunity to present its case, but their specific arguments 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 26TH DAY OF JUNE 2020 / 5TH ASHADHA, 1942 WP(C).No.8941 OF 2020(P) PETITIONER/S: THE CHITTUR SERVICE CO-OPERATIVE BANK LTD.NO.18, CHITTUR, PALAKKAD 678 101, REPRESENTED BY ITS SECRETARY, NATARAJAN C, AGED 57, S/O. CHAMY K. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 5, AYAKKAR BHAVAN, PALAKKAD 678 014 2 THE COMMISSIOENR OF INCOME TAX (APPEALS) THRISSUR 680 021 3 THE INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI 682 030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8941 OF 2020(P) 2 JUDGMENT Dated this the 26th 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 appellate order shall be kept in abeyance. AMIT RAWAL JUDGE nak

WP(C).No.8941 OF 2020(P) 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 STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

Recent GST High Court judgments

Search GST case law →