THE KADAVALLUR SERVICE CO-OPERATIVE BANK LTD. NO. 3821, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/8577/2020HC KeralaKLHC01022025202018 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL4 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) to decide the pending appeals (Exts.P3, P8, P13, P18, P23, and P28) in accordance with law. This decision is to be made after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the appeals should be decided without insisting on the payment of 20% of the tax demanded, as per a circular of 2017. Furthermore, recovery proceedings pursuant to the assessment orders were to be kept in abeyance until a decision on the appeals is taken. The judgment does not expressly leave any issue undecided.

What were the facts?

The petitioner, The Kadavallur Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of several appeals and interim applications pending before the Commissioner of Income Tax (Appeals). These appeals and applications pertained to assessment years 2009-10, 2010-11, 2012-13, 2015-16, 2016-17, and 2017-18. The petitioner sought a directive for the Commissioner to decide these matters expeditiously.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the pending appeals and interim applications filed by the petitioner for the assessment years 2009-10, 2010-11, 2012-13, 2015-16, 2016-17, and 2017-18? Assessee's Contention: The petitioner bank sought a direction from the High Court to expedite the disposal of its pending appeals and interim applications before the first respondent (Commissioner of Income Tax (Appeals)). Revenue's Contention: The judgment records that the learned counsel for both sides were heard, implying the revenue was represented and likely aware of the proceedings, but no specific arguments from the revenue are detailed in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C).No.8577 OF 2020(V) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8577 OF 2020(V) PETITIONER/S: THE KADAVALLUR SERVICE CO-OPERATIVE BANK LTD. NO. 3821, KADAVALLUR P.O., THRISSUR - 680 543, 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. 2 THE INCOME TAX OFFICER, WARD-1 AND TPS, GURUVAYUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR - 680 101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8577 OF 2020(V) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3, P8, P13, P18, P23, and P28 appeals and Exts.P5, P10, P15, P20, P25 and P30 interim applications preferred before the first respondent/Commissioner of Income Tax (Appeals) against the assessment orders pertaining to the years, 2009-10, 2010-11, 2012-13, 2015-16, 2016-17 and 2017- 18

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 appeals, Exts.P3, P8, P13, P18, P23, and P28, 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 orders shall be kept in abeyance. JM/ AMIT RAWAL, JUDGE

WP(C).No.8577 OF 2020(V) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/11/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 27/11/2017. EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 28/12/2017. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 31/1/2018. EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 2/2018. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/11/2017. EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE DATED 27/11/2017. EXHIBIT P8 TRUE COPY OF THE APPEAL DATED 28/12/2017. EXHIBIT P9 TRUE COPY OF THE ORDER DATED 31/1/2018. EXHIBIT P10 TRUE COPY OF THE STAY PETITION. EXHIBIT P11 TRUE COPY OF THE ASSESSMENT ORDER DATED 19/11/2018. EXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE DATED 19/11/2018. EXHIBIT P13 TRUE COPY OF THE APPEAL DATED 28/12/2018. EXHIBIT P14 TRUE COPY OF THE ORDER DATED 2/7/2019. EXHIBIT P15 TRUE COPY OF THE STAY PETITION DATED 15/7/2019. EXHIBIT P16 TRUE COPY OF THE ASSESSMENT ORDER DATED 21/11/2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P17 TRUE COPY OF THE DEMAND NOTICE DATED 21/11/2018. EXHIBIT P18 TRUE COPY OF THE APPEAL DATED 28/12/2018. EXHIBIT P19 TRUE COPY OF THE ORDER DATED 2/7/2019. WP(C).No.8577 OF 2020(V) 4 EXHIBIT P20 TRUE COPY OF THE STAY PETITION DATED 15/7/2019. EXHIBIT P21 TRUE COPY OF THE ASSESSMENT ORDER DATED 26/11/2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P22 TRUE COPY OF THE DEMAND NOTICE DATED 26/11/2019. EXHIBIT P23 TRUE COPY OF THE APPEAL DATED 31/12/2019. EXHIBIT P24 TRUE COPY OF THE ORDER DATED 27/1/2020. EXHIBIT P25 TRUE COPY OF THE STAY PETITION DATED 10/2/2020. EXHIBIT P26 TRUE COPY OF THE ASSESSMENT ORDER DATED 29/11/2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P27 TRUE COPY OF THE DEMAND NOTICE DATED 29/11/2019. EXHIBIT P28 TRUE COPY OF THE APPEAL DATED 1/1/2020. EXHIBIT P29 TRUE COPY OF THE ORDER DATED 27/1/2020. EXHIBIT P30 TRUE COPY OF THE STAT PETITION DATED 10/2/2020. EXHIBIT P31 TRUE COPY OF THE JUDGMENT DATED 1/7/2019 IN W.A. NO. 1536 OF 2019.

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