KOTTEKKAD PEOPLE WELFARE SAHAKARANA SANGAM LTD.NO.1420, vs. INCOME TAX OFFICER,

WP(C)/11152/2020HC KeralaKLHC01028735202008 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 Commissioner of Income Tax (Appeals) (2nd respondent) to decide the appeal (Ext.P3) in accordance with law. The Commissioner was directed to afford an opportunity of hearing to the petitioner and to take a decision within 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 from 2017. Furthermore, recovery proceedings pursuant to the assessment order were to be kept in abeyance until a decision was taken on the appeal. No issue was expressly left undecided.

What were the facts?

The petitioner, Kottekkad People Welfare Sahakarana Sangam Ltd. No. 1420, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of their appeal. The appeal was filed against an assessment order passed by the Income Tax Officer. The assessment order is marked as Ext.P1 and the appeal as Ext.P3. The petitioner sought a speedy resolution of their pending appeal.

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 seeks a direction for the expeditious disposal of their appeal before the Commissioner of Income Tax (Appeals). No specific legal arguments or reliance on authorities are recorded for the petitioner in this regard. Revenue's Contention: No specific arguments or contentions are recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 08TH DAY OF JUNE 2020 / 18TH JYAISHTA, 1942 WP(C).No.11152 OF 2020(T) PETITIONER/S: KOTTEKKAD PEOPLE WELFARE SAHAKARANA SANGAM LTD.NO.1420, KUTTUR P.O., THRISSUR-680013, REPRESENTED BY ITS SECRETARY MARY LEENA. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 INCOME TAX OFFICER, WARD -2(2), THRISSUR, AAYAKAR BHAVAN, NEAR SHAKTHANTHAMPURAN NAGAR, THRISSUR-680001. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, THRISSUR-680001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.11152 OF 2020(T) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose

of Ext.P3

appeal

preferred

before

the 2nd 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 2nd 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 nak

WP(C).No.11152 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AY 2017-18 DATED 30/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S. 156 DATED 30/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 AOF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 13/01/2020. EXHIBIT P4 AOF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25/02/2020 FOR 20% OF TAX. EXHIBIT P5 AOF THE LETTER DEMANDING THE ENTIRE TAX DATED 12/03/2020 ISSUED BY THE 1ST RESPONDENT.

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