VAYALAR KIZHAKKU SERVICE CO-OPERATIVE BANK LTD.NO.1328 vs. INCOME TAX OFFICER
What did the High Court hold?
The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to decide the appeal (Ext.P3) in accordance with the law. This decision is to be made after providing the petitioner an opportunity of hearing. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the court ordered that the payment of 20% of the tax demanded should not be insisted upon, referencing a circular from 2017. Furthermore, until a decision is taken 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 granted the primary relief sought by the petitioner.
What were the facts?
The petitioner, Vayalar Kizhakkku Service Co-operative Bank Ltd. No. 1328, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal (Ext.P3) before the Commissioner of Income Tax (Appeals) - 2. This appeal was filed against an assessment order (Ext.P1) passed by the Income Tax Officer, Ward - 5, Alappuzha. The petitioner sought a directive for the speedy resolution of their pending 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? (Question of procedure/administrative direction) The petitioner sought a direction for the disposal of their appeal. The revenue did not appear to have raised any specific contentions against this direction, as the judgment indicates the court heard learned counsel on both sides and proceeded to pass an order. The court's decision was based on the petitioner's request for a timely resolution of their appeal.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the second 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 second respondent to take a decision on Ext.P3 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 vv JUDGE
WP(C).No.6293 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S.156 DATED 23.12.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 AOF THE APPEAL FOR AY 2017- 18 BEFORE THE 2ND RESPONDENT DATED 9.1.2020. EXHIBIT P4 AOF THE LETTER OF DEMAND DATED 03.02.2020 ISSUED BY THE 1ST RESPONDENT. //// PA TO JUDGE
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