THE KUTTIKAD FARMERS SERVICE CO-OPERATIVE BANK LTD vs. COMMISSIONER OF INCOME-TAX (APPEALS)
What did the High Court hold?
The High Court of Kerala disposed of the writ petition. It directed the Commissioner of Income-Tax (Appeals), the first respondent, to consider and dispose of the statutory appeals filed by the petitioner at the earliest. The Court also directed that recovery proceedings and the collection of tax assessed should be kept in abeyance pending the disposal of these appeals. This decision was made by taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income-Tax, Calicut [2019 (2) KHC 287]. The Court found that the facts of the present case were substantially the same as those in a previously decided case by a Division Bench, which supported the petitioner's plea.
What were the facts?
The petitioner, The Kuttiyad Farmers Service Co-operative Bank Ltd., represented by its Managing Director, filed a writ petition before the High Court of Kerala. The petitioner sought directions regarding its statutory appeals pending before the Commissioner of Income-Tax (Appeals). The petitioner relied on a previous Division Bench judgment in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and granted a stay on recovery proceedings during the pendency of appeals. The Standing Counsel for the respondents admitted that the facts of the present case were substantially similar to those in the cited judgment.
What were the issues?
1. Whether the Commissioner of Income-Tax (Appeals) should be directed to consider and dispose of the statutory appeals filed by the petitioner at the earliest? 2. Whether recovery proceedings and collection of tax assessed should be kept in abeyance pending the disposal of the petitioner's appeals? Assessee's Contentions: The petitioner contended that a Division Bench of the High Court, in W.A. No. 1536 of 2019 and connected cases, had directed the disposal of appeals and granted a stay on recovery proceedings during the pendency of appeals. They argued that this precedent should be followed in their case. Revenue's Contentions: The Standing Counsel for the respondents admitted that the facts of the present case were substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019, implying agreement with the petitioner's reliance on that judgment.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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.6064 OF 2020(G) PETITIONER/S: THE KUTTIKAD FARMERS SERVICE CO-OPERATIVE BANK LTD KUTTIKKAD P.O.THRICHUR, PIN-680 724. REPRESENTED BY ITS MANAGING DIRECTOR K G LISSY. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENT/S: 1 COMMISSIONER OF INCOME-TAX (APPEALS) AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR-680 001. 2 INCOME TAX OFFICER, WARD 2(2) ,THRISSUR,AAYAKKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR-680 001. OTHER PRESENT: SC - SRI. 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- J U D G M E N T Dated this the 28th day of February 2020 Heard Advocate A. Kumar for petitioner and Advocate Jose Joseph, Standing Counsel for respondents.
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.
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.
-3- Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 1st respondent to consider and dispose of the statutory appeals filed by the 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 [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeals. S.V.BHATTI JUDGE jjj -4-
Appendix — schedule of exhibits
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