POONJAR SERVICE CO-OPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/5161/2020HC KeralaKLHC01013985202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Commissioner of Income Tax (Appeals) to dispose of the appeal filed by the petitioner within a period of two months from the date of notice to the petitioner. Furthermore, the Court ordered that recovery proceedings against the petitioner shall be kept in abeyance until the disposal of the appeal. The Court did not delve into the merits of the assessment or the appeal itself. The ratio decidendi is that when an appeal is pending before an appellate authority, and a writ petition is filed seeking its disposal, the High Court can direct the appellate authority to expedite the process and stay recovery proceedings pending the outcome of the appeal. The operative direction is the disposal of the appeal within two months and the stay of recovery proceedings.

What were the facts?

The petitioner, Poonjar Service Co-operative Bank Ltd., filed an appeal before the Commissioner of Income Tax (Appeals) against an assessment order. The present writ petition was filed before the High Court of Kerala seeking a direction for the disposal of this pending appeal. The assessment year(s) and the specific assessment order are not detailed. The amount in dispute is also not stated. The procedural history involves the filing of an appeal before the first respondent (CIT(A)) and the subsequent filing of this writ petition before the High Court.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal filed by the petitioner. Assessee's contention: The petitioner, a Co-operative Bank, has filed an appeal before the Commissioner of Income Tax (Appeals) and seeks a direction for its expeditious disposal. The petitioner relies on the general principle of timely disposal of appeals. Revenue's contention: The judgment does not record any specific contentions made by the revenue in response to the writ petition. The revenue's role in this specific proceeding was to respond to the court's directions regarding the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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.5161 OF 2020(U) PETITIONER: POONJAR SERVICE CO-OPERATIVE BANK LTD. POONJAR P.O, KOTTAYAM DIST, PIN 686 581 BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM 686 001 2 INCOME TAX OFFICER, WARD 3, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM 686 001 CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5161 OF 2020(U) ..2.. JUDGMENT Dated this the 24th day of February 2020 The petitioner, who is a Co-operative Bank, filed appeal before the 1st respondent as against the assessment. In the light of pendency of appeal, the 1st respondent is directed to dispose the appeal within a period of two months after notice to the petitioner. 2. Till then, the recovery proceedings shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE PR/24.02.2020 WP(C).No.5161 OF 2020(U) ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1

DATED 17-12-2019 EXHIBIT P2OF NOTICE OF DEMAND UNDER SECTION 156 EXHIBIT P3OF APPEAL FILED IN FORM 35 EXHIBIT P4OF STAY APPLICATION EXHIBIT P5OF THE JUDGMENT OF THE HON'BLE DVISION BENCH IN WRIT APPEAL 1529/2019 DATED 01-07-2019

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