KECHERY SERVICE CO-OPERATIVE BANK LTD. NO. R-286 vs. THE INCOME TAX OFFICER

WP(C)/11228/2020HC KeralaKLHC01028909202009 June 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal (third respondent) to decide the appeal (Ext.P3) in accordance with the law. The Tribunal was instructed to provide an opportunity of hearing to the petitioner and to pass a decision within three months from the date of receiving a copy of the judgment. Crucially, the Court directed that the appeal should be decided without insisting on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment order were to be kept in abeyance until a decision was taken on the appeal. The judgment did not address the merits of the appeal itself, but rather the procedural aspect of its disposal.

What were the facts?

The petitioner, Kechery Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal (Ext.P3) pending before the Income Tax Appellate Tribunal (third respondent). The appeal was filed against an assessment order (Ext.P1). The petitioner sought a directive for the Tribunal to decide the appeal expeditiously. The assessment order was passed by the Income Tax Officer (first respondent), and the appeal was initially before the Commissioner of Income Tax (Appeals) (second respondent). The writ petition was filed in 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 petitioner. The petitioner contended that its appeal before the Income Tax Appellate Tribunal was not being disposed of and sought a direction for its expeditious disposal. The revenue's contentions are not recorded in the judgment.

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 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 WP(C).No.11228 OF 2020(C) PETITIONER/S: KECHERY SERVICE CO-OPERATIVE BANK LTD. NO. R-286 KECHERY P.O., THRISSUR-680 501, REPRESENTED BY ITS SECRETARY, P.A.DAVIS, AGED 44, S/O.P.D.ANTHONY. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 1 AND TPS, GURUVAYUR, THRISSUR-680 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR-680 001. 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 09.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.11228 OF 2020(C) 2 JUDGMENT Dated this the 9th 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 assessment order Ext.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 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 sab JUDGE

WP(C).No.11228 OF 2020(C) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2012-2013. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

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