CHANNAPETTA SERVICE CO-OPERATIVE BANK LTD NO.358, vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/6923/2020HC KeralaKLHC01018128202006 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 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 appeal pending before him. The decision is to be made in accordance with the law, after providing the petitioner an opportunity of being heard. The court specified that the disposal should occur within a period of three months from the date of receipt of a copy of the judgment. Crucially, the court directed that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Until a decision is reached on the appeal, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance. No specific issue was left undecided; the court provided a clear directive for the appeal's resolution.

What were the facts?

The petitioner, Channapetta Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala. The petition sought a direction for the Commissioner of Income Tax (Appeals) to dispose of an appeal filed against an assessment order. The assessment order was passed by the Income Tax Officer, Ward 1 and TPS, Kollam. The appeal was filed before the Commissioner of Income Tax (Appeals), Thiruvananthapuram. The petitioner sought a speedy disposal of their appeal.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal filed by the petitioner? Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeal pending before the third respondent (Commissioner of Income Tax (Appeals)). Revenue's Contention: The judgment records no specific contentions from the revenue's side regarding the disposal of the appeal. The court heard both sides.

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 FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6923 OF 2020(M) PETITIONER/S: CHANNAPETTA SERVICE CO-OPERATIVE BANK LTD NO.358, SERVICE CO-OPERATIVE BUILDING,CHANNAPETTA,ANCHAL, KOLLAM-691306, BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI -110001, REP. BY ITS CHAIRMAN 2 INCOME TAX OFFICER, WARD 1 AND TPS,KOLLAM,INCOME TAX DEPARTMENT,AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION,RAILWAY STATION ROAD, KOLLAM-691001. 3 COMMISSIONER OF INCOME TAX(APPEALS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN,INCOME TAX OFFICE,KOWADIAR, THIRUVANANTHAPURAM-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6923 OF 2020(M) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the third respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the third respondent to take a decision on Ext.P2 appeal 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 order shall be kept in abeyance. AMIT RAWAL sab JUDGE

WP(C).No.6923 OF 2020(M) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2019-20/1022 104831(1)DATED 11-12-2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT EXHIBIT P2OF THE APPEAL DATED 20.02.2020 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSSESSMENT YEAR 2017-18 EXHIBIT P3OF THE DEMAND NOTICE NO ITBA/AST/156/2019-20/1022105000(1)DATED 11-12-2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4OF THE STAY APPLICATION FILED ON 20.02.2020 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL.

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