NARUVAMOODU SERVICE CO-OPERATIVE BANK LTD NO.160 vs. THE INCOME TAX OFFICER

WP(C)/5205/2020HC KeralaKLHC01014143202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority to dispose of the delay condonation petition within a period of one month. If the delay is condoned, the appellate authority is further directed to dispose of the appeal within a subsequent period of one month, after providing notice to the petitioner. The Court also ordered that recovery proceedings shall be kept in abeyance until the appeal is disposed of. The principle established is that the High Court can direct appellate authorities to adhere to time limits for disposing of delay condonation petitions and appeals, and can also grant interim relief by staying recovery proceedings. No issue was expressly left undecided.

What were the facts?

The petitioner, Naruvamoodu Service Co-operative Bank Ltd, filed an appeal under the Income Tax Act. This appeal was accompanied by a petition seeking condonation of delay. The respondents are the Income Tax Officer and the Commissioner of Income Tax (Appeals). The writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of the pending appeal and delay condonation petition. The assessment years are not specified. The amount in dispute is not stated. The procedural history involves the filing of an appeal with a delay condonation petition before the appellate authority.

What were the issues?

1. Whether the appellate authority should be directed to dispose of the delay condonation petition filed by the petitioner? (Question of procedure) 2. If the delay is condoned, whether the appellate authority should be directed to dispose of the appeal within a specified period? (Question of procedure) Assessee's Contention: The petitioner, a Co-operative Bank, sought directions for the expeditious disposal of its appeal and the accompanying delay condonation petition. The petitioner implicitly argued for a time-bound resolution of its pending matters before the appellate authority. Revenue's Contention: The judgment records no specific arguments from the revenue's side. However, the revenue is represented by standing counsel, indicating their presence and potential participation in the proceedings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5205 OF 2020(A) PETITIONER: NARUVAMOODU SERVICE CO-OPERATIVE BANK LTD NO.160 REPRESENTED BY ITS SECRETARY, NARUVAMOODU P O, THIRUVANANTHAPURAM DISTRICT-695 020. BY ADVS. SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS: 1 THE INCOME TAX OFFICER WARD -2(2), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR P O, THIRUVANANTHAPURAM, PIN-695003, 2 THE COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM PIN-695003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 24th day of February 2020 The petitioner, a Co-operative Bank, filed an appeal under the Income Tax Act along with a delay condonation petition. There shall be a direction to the appellate authority to dispose the delay condonation petition within a period of one month. If the delay is condoned, the appeal shall be disposed within a further period of one month, after notice to the petitioner. Till then, recovery proceedings shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 29.12.2017. EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 29.12.2017. EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEAL DATED 28.12.2017., ALONG WITH STATEMENT OF FACTS AND GROUNDS OF APPEAL, FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE ORDER DATED 29.11.2019 IN ITA NO. 185/TVM/CIT(A)/TVM/2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE ONLINE APPEAL DATED 21.02.2020 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE STAY PETITION FILED IN EXT P5 APPEAL, BEFORE THE 2ND RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 22.02.2020. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

Recent GST High Court judgments

Search GST case law →