THE VELLATTANJUR SERVICE CO-OPERATIVE BANK LTD.NO.3906, vs. THE COMMISSIONER OF INCOME TAX (APPEALS)A

WP(C)/10639/2020HC KeralaKLHC01027502202029 May 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 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 recovery proceedings pursuant to the assessment order shall be kept in abeyance until a decision is taken on the appeal. The Court also specified that the Commissioner should not insist on the payment of 20% of the tax demanded, as per a circular of 2017. No issue was expressly left undecided.

What were the facts?

The petitioner, The Vellattanjur Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of an appeal (Ext.P3) filed against an assessment order (Ext.P1). The assessment order was passed by the Income Tax Officer, Ward-2, Guruvayoor. The procedural history involves the filing of the appeal before the first respondent (Commissioner of Income Tax Appeals) against the assessment order. The amount in dispute is not specified.

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? The petitioner contended that they have filed an appeal before the Commissioner of Income Tax (Appeals) and sought a direction for its disposal. The revenue did not record any specific contentions in the judgment regarding the disposal of the appeal.

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 FRIDAY, THE 29TH DAY OF MAY 2020 / 8TH JYAISHTA, 1942 WP(C).No.10639 OF 2020(D) PETITIONER/S: THE VELLATTANJUR SERVICE CO-OPERATIVE BANK LTD.NO.3906, VELLATTANJOOR.P.O., THRISSUR-680601, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS)A AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2 THE INCOME TAX OFFICER, WARD-2, GURUVAYOOR, CITY PLAZA, WEST NADA, GURUVAYUR- 680101. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.10639 OF 2020(D) 2

JUDGMENT 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 JUDGE nak

WP(C).No.10639 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER DATED 8.12.2017 FOR THE YEAR 2010-2011. EXHIBIT P2OF THE DEMAND NOTICE DATED 8.12.2017. EXHIBIT P3OF THE APPEAL DATED 5.1.2018. EXHIBIT P4OF THE ORDER DATED 23.8.2019. EXHIBIT P5OF THE STAY PETITION DATED 30.8.2019. EXHIBIT P6OF THE JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019.

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