THE PUNNAYUR PANCHAYAT SERVICE CO-OPERATIVE BANK LTD.NO.P.585, vs. THE COMMISSIONER OF INCOME TAX(APPEALS),

WP(C)/8145/2020HC KeralaKLHC01021189202017 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the pending appeals (Exts.P3, P8, and P13) within a period of three months from the date of receipt of a copy of the judgment. This decision is to be made in accordance with the law, after providing the petitioner with an opportunity of hearing. Crucially, the Court directed that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment orders are to be kept in abeyance until a decision is taken on the appeals. The Court did not decide on the merits of the appeals themselves, but rather on the procedural aspect of their disposal.

What were the facts?

The petitioner, The Punnayur Panchayat 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 pending appeals and interim applications. These appeals were filed against assessment orders passed by the Income Tax Officer. The petitioner sought a directive for the speedy disposal of these matters, which were pending before the first respondent. The procedural history involves the filing of appeals and interim applications before the Commissioner of Income Tax (Appeals) against assessment orders.

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? (Question of procedure/administrative direction). The petitioner argued for a direction to the Commissioner of Income Tax (Appeals) to expedite the disposal of their appeals and interim applications. The revenue's contentions are not recorded in the 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 TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8145 OF 2020(P) PETITIONER/S: THE PUNNAYUR PANCHAYAT SERVICE CO-OPERATIVE BANK LTD.NO.P.585, EDAKKARA.P.O., PUNNAYUR, THRISSUR-679562, 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-680001. 2 THE INCOME TAX OFFICER, WARD 2, GURUVAYUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR-680101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8145 OF 2020(P) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3, P8 and P13 appeals and Exts.P5, P10 and P15 interim applications preferred before the first respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1, P6 and P11. 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 Exts.P3, P8 and P13 appeals 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. sab AMIT RAWAL, JUDGE

WP(C).No.8145 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 13.12.2018. EXHIBIT P2OF THE DEMAND NOTICE DATED 13.12.2018. EXHIBIT P3OF THE APPEAL DATED 19.1.2019. EXHIBIT P4OF THE ORDER DATED 11.2.2019. EXHIBIT P5OF THE STAY PETITION DATED 20.2.2019. EXHIBIT P6OF THE ASSESSMENT ORDER DATED 26.11.2019. EXHIBIT P7OF THE DEMAND NOTICE DATED 26.11.2019. EXHIBIT P8OF THE APPEAL DATED 24.12.2019. EXHIBIT P9OF THE ORDER DATED 17.1.2020. EXHIBIT P10OF THE STAY PETITION DATED 24.1.2019. EXHIBIT P11OF THE ASSESSMENT ORDER DATED 27.11.2019. EXHIBIT P12OF THE DEMAND NOTICE DATED 27.11.2019. EXHIBIT P13OF THE APPEAL DATED 16.12.2019. EXHIBIT P14OF THE ORDER DATED 17.1.2020. EXHIBIT P15OF THE STAY PETITION DATED 24.1.2020. EXHIBIT P16OF THE JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019. WP(C).No.8145 OF 2020(P) 4

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