THODUPUZHA TALUK CO-OPERATIVE EMPLOYEES CO-OPERATIVE SOCIETY LTD vs. COMMISSIONER OF INCOME-TAX (APPEALS) - II

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WP(C)/5940/2020HC KeralaKLHC01015910202028 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the submissions and the admitted similarity of facts to W.A. No. 1536 of 2019, disposed of the writ petition. The Court directed the Commissioner of Income Tax (Appeals) - II (the first respondent) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court also directed that recovery proceedings and the collection of assessed tax be kept in abeyance pending the disposal of the appeal. This decision was made in light 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]. No issue was expressly left undecided.

What were the facts?

The petitioner, Thodupuzha Taluk Co-operative Employees Co-operative Society Ltd., filed a writ petition before the High Court of Kerala. The petitioner sought directions for the disposal of its statutory appeal pending before the Commissioner of Income Tax (Appeals) - II. The petitioner also sought a stay on recovery proceedings and collection of assessed tax pending the appeal's disposal. The petitioner relied on a 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 during the pendency of appeals. The Revenue's counsel admitted that the facts of the present case were substantially similar to those in the cited Division Bench judgment.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the statutory appeal filed by the petitioner at the earliest? (Question of procedure/direction) 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the petitioner's statutory appeal? (Question of interim relief) Assessee's Contention: The petitioner contended that the Division Bench in W.A. No. 1536 of 2019 had directed the disposal of appeals and granted a stay of recovery proceedings during the pendency of appeals. They argued that this precedent should be followed in their case. Revenue's Contention: The Revenue's counsel 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

Heard together (2 matters)

WP(C).No.5940 OF 2020
W.A No.1536 of 2019

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.5940 OF 2020(N) PETITIONER: THODUPUZHA TALUK CO-OPERATIVE EMPLOYEES CO-OPERATIVE SOCIETY LTD, ASWATHI SHOPPING COMPLEX, THODUPUZHA P O, THODUPUZHA, PIN-685584. REPRESENTED BY ITS SECRETARY MR. SANGEETHA SOMARAJ. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 COMMISSIONER OF INCOME-TAX (APPEALS) - II POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. 2 INCOME TAX OFFICER, WARD -2, THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA-685584. SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 28th day of February, 2020 Heard Sri. A.Kumar, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned 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)/ 1st respondent to consider and dispose of the statutory appeal 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 appeal. S.V. BHATTI

JUDGE SR

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 21.03.2016. EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER FOR AY- 2017-18 DATED 21.12.2019. EXHIBIT P2 TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2013-14 DATED 25.04.2016. EXHIBIT P2 (a) TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2017-18 DATED 31.01.2020. EXHIBIT P3 TRUE COPY OF THE STAY APPLICATION FOR AY- 2013-14 DATED 20.02.2020. EXHIBIT P3 (a) TRUE COPY OF STAY APPLICATION FOR AY 2017- 18 DATED 20.02.2020. EXHIBIT P4 TRUE COPY OF THE JUDGMENT OF THE HON'BLE DIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 01.07.2019. SR //True copy// PA to Judge

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