THE MUTHALAMADA SERVICE CO-OPERATIVE BANK LTD.NO.6/247, vs. THE INCOME TAX OFFICER,

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WP(C)/5275/2020HC KeralaKLHC01014272202025 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) (2nd respondent) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court emphasized that the disposal should take 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]. Furthermore, the Court ordered that recovery proceedings and the collection of assessed tax be kept in abeyance pending the disposal of the appeal. The Court did not explicitly decide on the merits of the tax assessment itself, but rather on the procedural aspect of appeal disposal and recovery stay.

What were the facts?

The petitioner, The Muthalamada Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer (Ward 5, Palakkad) and the Commissioner of Income Tax (Appeals) (Thrissur). The petitioner relies on a judgment dated 01.07.2019 in W.A. No.1536 of 2019 and connected cases, which directed the disposal of appeals and granted a stay of recovery proceedings during the pendency of appeals. The Standing Counsel for the respondents admits that the facts of the present case are substantially similar to those in the cited writ appeal.

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, considering the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]? (Question of law and fact, relying on principles of natural justice and administrative efficiency). Assessee's Contention: The petitioner relies on the judgment in W.A. No.1536 of 2019 to argue for the disposal of their appeal and a stay on recovery proceedings. Revenue's Contention: The Standing Counsel for the revenue admits that the facts are similar to the cited case and does not oppose the petitioner's prayer.

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

WP(C).No.5275 OF 2020
W.A No.1536 of 2019
WP(C)NO.21015/19
WP(C)NO.4366/2020

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 TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941 WP(C).No.5275 OF 2020(H) PETITIONER: THE MUTHALAMADA SERVICE CO-OPERATIVE BANK LTD.NO.6/247, MUTHALAMADA, PALAKKAD-678507, REPRESENTED BY ITS SECRETARY, SIVADASAN.V. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 5, AYAKAR BHAVAN, PALAKKAD-678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680021. OTHER PRESENT: SRI JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.5275 of 2020 2 JUDGMENT Dated this the 25th day of February 2020

Heard Sri. Harisankar V.Menon, the learned counsel for the petitioner and Sri. Jose Joseph, 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)/ 2nd 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. sd/-S.V.BHATTI JUDGE css/

WPC No.5275 of 2020

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 DATED 29.01.2018. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED NIL. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 11.02.2020. EXHIBIT P5 COPY OF JUDGMENT IN WP(C)NO.21015/19 OF THIS HON'BLE COURT DATED 19.08.2019. EXHIBIT P5(a) COPY OF JUDGMENT IN WP(C)NO.4366/2020 OF THIS HON'BLE COURT DATED 17.02.2020.

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