THE KOONAMMOOCHI PEPLES SERVICE CO-OPERATIVE BANK LTD.NO.603 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/7964/2020HC KeralaKLHC01020972202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court, considering the limited relief sought by the petitioner, directed the 1st respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on Exhibits P3 and P6 (the appeals) within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all further proceedings based on Exhibits P1 and P4 (the assessment orders) shall be deferred until orders are passed on the appeals. The Court did not decide on the merits of the appeals themselves, but rather on the procedural aspect of ensuring their timely disposal and granting a stay on recovery in the interim. No issues were expressly left undecided.

What were the facts?

The petitioner, The Koonammoochi Peoples Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petition was filed against assessment orders for the assessment years 2012-13 and 2017-18, which were Exhibits P1 and P4. The petitioner had preferred appeals against these orders, marked as Exhibits P3 and P6, along with stay petitions, Exhibits P8 and P9. The core of the writ petition was a request for expeditious consideration of these appeals or stay petitions, and a deferral of recovery proceedings based on the assessment orders until a decision was reached.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider the pending appeals filed by the petitioner against the assessment orders for the assessment years 2012-13 and 2017-18. (Question of procedure) 2. Whether recovery proceedings pursuant to the assessment orders should be deferred pending the disposal of the appeals. Assessee's Contention: The petitioner sought an expeditious disposal of their appeals and stay petitions, and a stay on recovery proceedings. The judgment does not explicitly record the specific legal arguments or authorities relied upon by the petitioner, other than the prayer for relief. Revenue's Contention: The learned Standing Counsel for the Income Tax Department was heard. The judgment does not record specific arguments made by the revenue.

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 V.G.ARUN FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7964 OF 2020(U) PETITIONER: THE KOONAMMOOCHI PEPLES SERVICE CO-OPERATIVE BANK LTD.NO.603, KOONAMMOOOCHI P.O., THRISSUR 680 504, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680 001. 2 THE INCOME TAX OFFICER, WARD 1 AND TPS GURUVAYOOR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR 680 101. R1-2 BY SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7964 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 Aggrieved by Exhibits P1 and P4- assessment orders for the years 2012-13 and 2017-18, the petitioner has preferred Exhibits P3 and P6-appeals along with Exhibits P8 and P9- stay petitions. 2. The limited prayer in this writ petition is for an expeditious consideration of either Exhibits P3 and P6-appeals or Exhibits P8 and P9-stay petitions, and in the meanwhile to defer the recovery proceedings pursuant to Exhibits P1 and P4-assessment orders. 3. Heard the learned Standing Counsel for the Income Tax Department also. 4. Considering the limited relief sought, I am inclined to dispose of the writ petition directing the 1st respondent to consider and pass orders on Exhibits P3 and P6-appeals within a period of three months from the date of WP(C).No.7964 OF 2020 3

receipt of copy of this judgment.

Till orders are passed on the Exhibits P3 and P6-appeals, as directed above, all further proceedings based on Exhibits P1 and P4- assessment orders shall be deferred.

The writ petition is disposed of as above. V.G.ARUN JUDGE SSK/13/3

WP(C).No.7964 OF 2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 21/11/2019 FOR THE YEAR 2012-2013.(RELEVANT PAGES) EXHIBIT P2OF THE COMPUTATION SHEET. EXHIBIT P3OF THE APPEAL DATED 21/12/2019. EXHIBIT P4OF THE ASSESSMENT ORDER DATED 21/11/2019 FOR THE YEAR 2017-2018.(RELEVANT PAGES) EXHIBIT P5OF THE COMPUTATION SHEET. (RELEVANT PAGES) EXHIBIT P6OF THE APPEAL DATED 16/12/2019. EXHIBIT P7OF THE DEMAND NOTICE DAD 9/1/2020. EXHIBIT P8OF THE STAY PETITION FOR THE YEAR 2012-13 DATED 28/1/2020. EXHIBIT P9OF THE STAY PETITION FOR THE YEAR 2017-18 DATED 28/01/2020. EXHIBIT P10OF THE JUDGMENT DATED 1/7/2019 IN W.A. NO. 1536/ OF 2019. RESPONDENT'S EXHIBITS:NIL SSK //// PA TO JUDGE

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