KANNAMBRA CO-OPERATIVE SERVICE BANK LTD. NO.F 1221, vs. INCOME TAX OFFICER,

WP(C)/8475/2020HC KeralaKLHC01022107202018 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 three months from the date of receipt of a copy of the judgment. This decision is to be taken in accordance with law, after providing an opportunity of hearing to the petitioner. Crucially, the Court directed that the appeal should be decided without insisting on the payment of 20% of the tax demanded, as per a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment orders are to be kept in abeyance until a decision is taken on the appeal. The High Court did not decide the merits of the appeal itself, but rather the procedural aspect of its disposal.

What were the facts?

The petitioner, Kannambra Co-operative Service Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to dispose of its appeal (Ext.P3) pending before the Commissioner of Income Tax (Appeals) (2nd respondent). The appeal was filed against an assessment order (Ext.P1) passed by the Income Tax Officer (1st respondent). The petitioner sought a timely decision on their appeal. The assessment year(s) are not specified in the judgment.

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 sought a direction for the expeditious disposal of their appeal pending before the 2nd respondent. No specific legal arguments or reliance on authorities were recorded for the assessee in this regard. Revenue's contention: The revenue did not record any specific contentions against the direction for disposal of the appeal. The judgment indicates that the learned counsel for both sides were heard.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C).No.8475 OF 2020(H) 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.8475 OF 2020(H) PETITIONER/S: KANNAMBRA CO-OPERATIVE SERVICE BANK LTD. NO.F 1221, KANNAMBRA P.O., PALAKKAD - 678 686, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-5, AAYAKAR BHAVAN, CHURCH ROAD, PALAKKAD TOWN P.O., PIN - 678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, THRISSUR SAKTHAN POST, THRISSUR - 68001. SRI JOSE JOSEPH 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.8475 OF 2020(H) 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.8475 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-2018 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 07/02/2020. EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 16/03/2020 FOR 20% OF TAX.

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