TVM TALUK CO OP EMPLOYEES CO OPERATIVE SOCIETY LTD. vs. INCOME TAX OFFICER

WP(C)/5442/2020HC KeralaKLHC01014533202025 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 of both parties and relying on the judgment in W.A. No. 1536 of 2019, disposed of the writ petition. The Court directed the Commissioner of Income Tax (Appeals)-2 to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court also directed that recovery proceedings and collection of tax assessed be kept in abeyance pending the disposal of the appeal. The Court took note of the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. The specific amount in dispute and the assessment years were not recorded.

What were the facts?

The petitioner, TVM Taluk Co-op Employees Co-operative 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)-2. The petitioner relied on a Division Bench judgment dated July 1, 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 the appeals. The Income Tax Officer, Ward 2(1), Trivandrum, and the Commissioner of Income Tax (Appeals)-2 were the respondents. The assessment years are not explicitly stated.

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? 2. Whether recovery proceedings should be stayed pending the disposal of the statutory appeal? Assessee's Contentions: 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 the appeal. The petitioner argued that the facts of its case were similar and that the same directions should be followed. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the case were substantially the same and similar to those noted by the Division Bench in W.A. No. 1536 of 2019 and could be followed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5442 OF 2020

W.A No.1536 of 2019

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

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.5442 OF 2020(E) PETITIONER/S: TVM TALUK CO-OP EMPLOYEES CO-OPERATIVE SOCIETY LTD. NO. T 846, MANACAUD P.O. THIRUVANANTHAPURAM 695 009, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 2 (1), TRIVANDRUM, THIRUVANANTHAPURAM 695 009. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM 695 009. JOS WINSON FOR CHRISTOPHER ABRAHAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5442 OF 2020 2 JUDGMENT Dated this the 25th day of February 2020 Heard Sri. C.A.Jojo, the learned counsel for the petitioner and Sri. Jose Winson holding for 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)/ 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- WP(C).No.5442 OF 2020 3 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 uu 27.02.2020 WP(C).No.5442 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1

AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 12.12.219 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S 156 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 AOF THE APPEAL FOR AY 2017 - 18 BEFORE THE 2ND RESPONDENT DATED 10.01.2020. EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 11.02.2020 FOR 20% OF TAX.

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