THE OTTAPPALAM CO-OPERATIVE HOUSING SOCIETY LTD.NO. P608, vs. THE INCOME TAX OFFICER,

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WP(C)/5887/2020HC KeralaKLHC01015564202028 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, following the Division Bench judgment in W.A. No. 1536 of 2019 and the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut, disposed of the writ petition. The Court directed the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. Furthermore, the Court ordered that recovery proceedings and collection of tax assessed be kept in abeyance pending the disposal of the appeal. The reasoning was based on the admitted similarity of facts to a previous binding precedent that granted such relief.

What were the facts?

The petitioner, The Ottappalam Co-operative Housing Society Ltd., filed a writ petition before the High Court of Kerala. The petitioner sought a direction for the disposal of its statutory appeal pending before the Commissioner of Income Tax (Appeals) and for a stay on recovery proceedings. The petitioner relied on a previous judgment of the Division Bench in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and granted a stay of recovery during the pendency of the appeal. The Standing Counsel for the revenue admitted that the facts of the present case were substantially similar to those in the cited judgment.

What were the issues?

1. Whether the petitioner is entitled to a direction for the early disposal of its statutory appeal pending before the Commissioner of Income Tax (Appeals)? 2. Whether the petitioner is entitled to a stay of recovery proceedings pending the disposal of its statutory appeal? Assessee's contentions: The petitioner argued that based on the judgment in W.A. No. 1536 of 2019, the Division Bench had directed the disposal of appeals and granted a stay of recovery proceedings during the pendency of the appeal. The petitioner sought similar relief. Revenue's contentions: The Standing Counsel for the revenue admitted that the facts of the case were substantially the same as those considered by the Division Bench in W.A. No. 1536 of 2019 and agreed that the said judgment could be followed.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
-1- WP(C) NO.5887 OF 2020 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5887 OF 2020(I) PETITIONER/S: THE OTTAPPALAM CO-OPERATIVE HOUSING SOCIETY LTD.NO. P608, OTTAPPALAM, OTTAPPALAM, PALAKKAD 679 101, REPRESENTED BY ITS SECRETARY, A. SIVADAS. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 3, AYAKAR BHAVAN, PALAKKAD 678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR 680 021. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C) NO.5887 OF 2020

JUDGMENT Heard Adv.Harishankar, for petitioner and Adv.Jose Joseph the Standing Counsel for respondents.

2.

Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedings during the pendency of the appeal.

3.

The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 2nd respondent to consider and dispose of the statutory appeal filed by the -3- WP(C) NO.5887 OF 2020 petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut 1 and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. S.V.BHATTI JUDGE JS 1[2019 (2) KHC 287]

-4- WP(C) NO.5887 OF 2020

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 17.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 14.01.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.01.2020.

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