PIRAVOM SERVICE CO-OPERATIVE BANK LTD. vs. INCOME TAX OFFICER

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WP(C)/8594/2020HC KeralaKLHC01022102202018 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. This decision is to be made in accordance with the law, after providing the petitioner an opportunity of hearing. Crucially, the Court ordered that the 20% pre-deposit requirement, as per a 2017 circular, should not be insisted upon for the disposal of the appeal. Furthermore, recovery proceedings pursuant to the assessment orders were to be kept in abeyance until a decision was taken on the appeal. The Court did not decide on the merits of the assessment order or the appeal itself, but rather on the procedural aspect of timely disposal.

What were the facts?

The petitioner, Piravom Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala at Ernakulam. The petition sought a direction for the Commissioner of Income Tax (Appeals) to dispose of an appeal filed by the petitioner. This appeal was against an assessment order passed by the Income Tax Officer. The assessment year(s) are not specified in the judgment. The procedural history involves the filing of an appeal before the Commissioner of Income Tax (Appeals) against the assessment order.

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? (Question of procedure/mandamus). Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeal. No specific legal arguments were presented by the petitioner in this regard, other than the prayer for a directive. Revenue's Contention: The revenue, represented by the Income Tax Officer and Commissioner of Income Tax (Appeals), did not present any arguments against the petitioner's request for a disposal direction. The judgment indicates that the court heard learned counsel on both sides, implying the revenue was represented.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C).No.8594 OF 2020(Y) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8594 OF 2020(Y) PETITIONER/S: PIRAVOM SERVICE CO-OPERATIVE BANK LTD. NO.E.83, PIRAVOM P. O., ERNAKULAM - 686664, REPRESENTED BY ITS SECRETARY IN CHARGE. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2, THODUPUZHA P. O., THODUPUZHA - 685584. 2 COMMISSIONER OF INCOME TAX (APPEALS) - 2 OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI - 682 002. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8594 OF 2020(Y) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the 2nd respondent/Commissioner of Income Tax (Appeals) against the assessment order, Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the 2nd respondent to take a decision on Ext.P3 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20% of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. AMIT RAWAL JUDGE JM/

WP(C).No.8594 OF 2020(Y) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 19.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S 156 DATED 19.12.2019 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 04.03.2020 FOR 20% OF TAX.

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