MAVELIKKARA DIVISION ELECTRICITY BOARD EMPLOYEES CO-OPERATIVE SOCIETY NO.A 646, vs. INCOME TAX OFFICER,

WP(C)/7977/2020HC KeralaKLHC01020783202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the limited relief sought by the petitioner, disposed of the writ petition. The Court directed the 2nd respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on Exhibit P3 (the appeal) as expeditiously as possible. Furthermore, the Court ordered that all coercive steps based on Exhibit P1 (the assessment order) shall be deferred until a decision is taken on the appeal. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspects of expeditious disposal and stay of coercive action.

What were the facts?

The petitioner, Mavelikkara Division Electricity Board Employees Co-operative Society No. A 646, is aggrieved by the assessment order for the assessment year 2017-18, marked as Exhibit P1. The society has filed an appeal against this order, identified as Exhibit P3. The present writ petition (civil) has been filed with a limited prayer for the expeditious consideration of the appeal (Exhibit P3) and to defer any coercive action based on the assessment order (Exhibit P1) until the appeal is decided. The Income Tax Department was represented by its learned Standing Counsel.

What were the issues?

1. Whether the petitioner is entitled to an expeditious consideration of its appeal against the assessment order for the assessment year 2017-18? 2. Whether coercive steps based on the assessment order should be deferred until the appeal is decided? Assessee's Contentions: The petitioner society seeks an expedited disposal of its appeal and a stay on coercive recovery proceedings pending the appeal's decision. The petitioner relies on the general principle of allowing appeals to be heard and decided promptly. Revenue's Contentions: The judgment records that the learned Standing Counsel for the Income Tax Department was heard. No specific arguments or contentions from the revenue regarding the merits of the appeal or the deferral of coercive steps are 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.7977 OF 2020(V) PETITIONER: MAVELIKKARA DIVISION ELECTRICITY BOARD EMPLOYEES CO-OPERATIVE SOCIETY NO.A 646, DOWER HOUSE, MAVELIKKARA P.O., ALAPPUZHA, PIN - 690 101, REPRESENTED BY ITS SECRETARY IN CHARGE. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE, T.K.ROAD, THIRUVALLA P.O., PIN - 689 101. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM TOWN P.O., PIN - 686 002. 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.7977 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020

Aggrieved by Exhibit P1-assessment order for the year 2017-18, the petitioner society has preferred Exhibit P3-appeal.

The limited prayer in the writ petition is for an expeditious consideration of Exhibit P3-appeal and to defer the coercive action based on Exhibit P1-assessment order till such time.

Heard the learned Standing Counsel for the Income Tax Department.

Considering the limited relief sought, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exhibit P3-appeal as expeditiously as possible. Till a decision is taken on Exhibit P3-appeal, all coercive steps based on Exhibit P1- assessment order shall be deferred. The writ petition is disposed of as above. V.G.ARUN JUDGE SSK/13/3

WP(C).No.7977 OF 2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 30/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S. 156 DATED 30/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 AOF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 30/01/2020. RESPONDENT'S EXHIBITS:NIL SSK //// PA TO JUDGE

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