CHERUVARAKONAMN SERVICE CO-OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER

WP(C)/5240/2020HC KeralaKLHC01014274202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority (3rd respondent) to dispose of the appeal filed by the petitioner within a period of two months from the date of the order. Consequently, recovery proceedings against the petitioner were ordered to be kept in abeyance until the disposal of the appeal. The court did not decide on the merits of the appeal itself but focused on expediting the appellate process. The ratio decidendi is that when an appeal and a stay application are pending before an appellate authority, and there is a delay, the High Court can direct the authority to dispose of the matter within a reasonable timeframe, while also granting interim relief by staying recovery proceedings.

What were the facts?

The petitioner, M/s.Cheruvarakonam Service Co-operative Bank Ltd., filed an appeal under the Income Tax Act before the 3rd respondent, the Commissioner of Income Tax (Appeals). Along with the appeal, the petitioner also filed a stay application. The writ petition was filed before the High Court of Kerala seeking a direction for the disposal of the pending appeal and stay application. The assessment years are not specified. The amount in dispute is not stated. The procedural history involves the filing of an appeal and a stay application before the appellate authority.

What were the issues?

1. Whether the appellate authority should be directed to dispose of the pending appeal and stay application filed by the petitioner within a specified period? (Question of procedure) Assessee's Contention: The petitioner, a Co-operative Bank, sought a direction from the High Court to expedite the disposal of its appeal and stay application before the Commissioner of Income Tax (Appeals). Revenue's Contention: The judgment does not record any specific contentions raised by the revenue. The revenue was represented by standing counsel, but their arguments are not detailed in the provided text.

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.5240 OF 2020(D) PETITIONER: M/S.CHERUVARAKONAMN SERVICE CO-OPERATIVE BANK LTD. No.3619, OFFICE BUILDING, PARASALA POST, THIRUVANANTHAPURAM DISTRICT - 695 509 REPRESENTED BY ITS SECRETARY JAYANTHY G. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-2(2) AAYAKAR BHAWAN, FIRST FLOOR, KAWDIAR P.O, THIRUVANANTHAPURAM - 695 003. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN, KAWDIAR P.O, THIRUVANNATHAPURAM - 695 003. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KAWDIAR P.O, THIRUVANNATHAPURAM - 695 003. 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 Ext.P2 appeal under the Income Tax Act before the 3rd respondent. The petitioner also moved a stay application as per Ext.P3. Having considered the pendency of the appeal and the stay application as above, the appellate authority is directed to dispose the appeal within a period of two months. 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 TRUE COPY OF THE ASSESSMENT ORDER DATED 23- 12-2019 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT FOR THE AY 2017- 18 EXHIBIT P2 TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2017-18 EXHIBIT P3 TRUE COPY OF THE STAY APPLICATION DATED 17- 2-2020 FILED BEFORE THE 1ST RESPONDENT FOR THE AY 2017-18 EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 4-12-2019 PASSED BY THIS HONOURABLE COURT IN WP(C) NO. 27295 OF 2019 IN SIMILAR CASE EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 13-2-2020 PASSED BY THIS HON'BLE COURT IN WP(C) NO. 4167 OF 2020 IN SIMILAR CASE EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 16-11-2019 PASSED BY THIS HONOURABLE COURT IN WPC NO. 31037 OF 2019 IN SIMILAR CASE. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

Recent GST High Court judgments

Search GST case law →