KOLLOORVILA SERVICE CO-OPERATIVE SOCIETY LTD.NO.Q 214 vs. THE INCOME TAX OFFICER

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WP(C)/7800/2020HC KeralaKLHC01020583202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, considering the limited relief sought, directed the Commissioner of Income Tax (Appeals) to consider the appeal and stay petition filed by the petitioner and pass orders on merits within a period of two months from the date of receipt of the judgment. Until orders are passed on the stay petition, recovery proceedings based on the assessment order and demand notice are to be kept in abeyance. The Court did not decide the merits of the appeal or the stay petition, but rather directed their expeditious disposal. No issue was expressly left undecided, as the Court's order was procedural.

What were the facts?

The petitioner, Kolloorvila Service Co-operative Society Ltd., is aggrieved by the assessment order dated March 13, 2020, for the assessment year 2017-2018. A demand notice for Rs. 95,49,461/- was served on the petitioner. The petitioner filed an appeal before the Commissioner of Income Tax (Appeals) and also a stay petition seeking to stay recovery proceedings. The writ petition was filed seeking expeditious consideration of the appeal and stay petition and to keep recovery proceedings in abeyance until a decision is rendered.

What were the issues?

1. Whether the Income Tax Appellate Tribunal (ITAT) has jurisdiction to direct the Commissioner of Income Tax (Appeals) to expedite the disposal of an appeal and stay petition? (Question of law) Assessee's Contention: The assessee seeks a direction for the expeditious disposal of its appeal and stay petition and for a stay on recovery proceedings pending such disposal. Revenue's Contention: The learned Standing Counsel for the Income-Tax Department was heard. No specific arguments against the assessee's prayer for expedition and stay were recorded.

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.7800 OF 2020(Y) PETITIONER/S: KOLLOORVILA SERVICE CO-OPERATIVE SOCIETY LTD.NO.Q 214 PALLIMUKKU P. O., KOLLAM - 691 010, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD - 2, AAYAKAR BHAVAN, NEAR, KARBALA JUNCTION, KOLLAM - 691 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.G.ARUN, J. ----------------------------------------------- W.P(C).No. 7800 of 2020 ----------------------------------------------- Dated this the 13th day of March, 2020

JUDGMENT Aggrieved by Exhibit P1 assessment order for the year 2017-2018, the petitioner has preferred Exhibit P3 appeal before the 2nd respondent. The petitioner has also filed Exhibit P4 stay petition seeking stay of the recovery proceedings based on Exhibit P1 order. Exhibit P2 demand notice demanding an amount of Rs.95,49,461/- is also served on the petitioner. The limited prayer in the writ petition is for expeditious consideration of either Exhibit P3 appeal or Exhibit P4 stay petition and to keep the recovery proceedings in abeyance till such time.

2.

Heard the learned Standing Counsel for the Income-Tax Department also.

3.

Considering the limited relief sought for, I am inclined to dispose of the writ petition directing the 2nd respondent to consider Exhibit P3 appeal and Exhibit P4 stay petition and pass orders on merits within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed on Exhibit P4, recovery proceedings based on Exhibits P1 and P2 shall be kept in abeyance. V.G.ARUN, JUDGE vgs16.3

WP(C).No.7800 OF 2020(Y)

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.12.2019 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE FOR AN AMOUNT OF RS. 95,49,461/- DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 18.02.2020 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM.

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