THE VILAVATTOM SERVICE CO-OPERATIVE BANK LTD NO.337 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/10767/2020HC KeralaKLHC01027782202002 June 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. The decision is to be taken in accordance with law, after providing an opportunity of hearing to the petitioner. Crucially, the Court directed that the appeal should be decided without insisting on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, recovery proceedings pursuant to the assessment order (Ext.P1) are to be kept in abeyance until a decision is taken on the appeal. The High Court did not decide the merits of the appeal itself, but rather directed its timely disposal.

What were the facts?

The petitioner, The Vilavattom Service Co-operative Bank Ltd. No. 337, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of its appeal. The appeal was filed against an assessment order passed by the Income Tax Officer. The petitioner sought a speedy resolution of its appeal, which was pending before the first respondent. The assessment order and the appeal were marked as Ext.P1 and Ext.P3 respectively in the writ petition.

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 assessee. (Question of procedure) Assessee's contention: The assessee sought a direction for the expeditious disposal of its appeal, which was pending before the Commissioner of Income Tax (Appeals). The assessee desired a decision on the appeal without further delay. Revenue's contention: The judgment records that the learned counsel for both sides were heard, implying the revenue was represented. However, no specific arguments or contentions are recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.10767 OF 2020
W.A.NO.1536 OF 2019

Read from the judgment's own cause title. This page is filed under one of them.

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.10767 OF 2020 PETITIONER/S: THE VILAVATTOM SERVICE CO-OPERATIVE BANK LTD NO.337 P.O. KURICHIKKARA, THRISSUR 680 028, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680 001. 2 THE INCOME TAX OFFICER WARD-2(3), THRISSUR, AAYAKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680 001. 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.10767 OF 2020 2 JUDGMENT Dated this the 2nd day of June 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the first 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 first 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.10767 OF 2020 3

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF RELEVANT PAGES OF THE ASSESSMENT ORDER OF ASSESSMENT YEAR 2013- 14 DATED 8.3.2016. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 8.3.2016. EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 17.4.2016. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 10.3.2020. EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 13.3.2020. EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019.

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