THE PERINGANDOOR SERVICE CO-OPERATIVE BANK LTD. NO. 297 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/8630/2020HC KeralaKLHC01022030202018 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to decide the appeals (Exts.P3 and P8) in accordance with the law. The Commissioner was directed to provide an opportunity of hearing to the petitioner before making a decision. Crucially, the court directed that the decision should be made within three months from the date of receiving a copy of the judgment, and importantly, without insisting on the payment of 20% of the tax demanded, as per a circular issued in 2017. Until a decision is reached on the appeals, recovery proceedings initiated pursuant to the assessment orders are to be kept in abeyance. The court did not decide the merits of the appeals themselves but focused on procedural direction.

What were the facts?

The petitioner, The Peringandoor Service Co-Operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeals (Exts.P3 and P8) and interim applications (Exts.P5 and P10) pending before the Commissioner of Income Tax (Appeals). These appeals were filed against assessment orders (Exts.P1 and P6). The petitioner sought a directive for the Commissioner to decide these matters expeditiously. The assessment orders were passed by the Income Tax Officer, Ward 2(4), Thrissur.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeals and interim applications filed by the petitioner? Assessee's Contention: The petitioner bank seeks a direction from the High Court to the Commissioner of Income Tax (Appeals) to expedite the decision on its pending appeals and interim applications. The petitioner wants the appeals to be decided without delay. Revenue's Contention: The judgment does not record any specific contentions raised by the revenue (respondents 1 and 2) in opposition to the writ petition. The court heard both sides, implying the revenue was represented, but their arguments are not detailed.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C).No.8630 OF 2020(C) 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.8630 OF 2020(C) PETITIONER/S: THE PERINGANDOOR SERVICE CO-OPERATIVE BANK LTD. NO. 297 11/102A, ATHANI P.O, ATHANI, THRISSUR 680 581, REPRESENTED BY ITS SECRETARY BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T NAGAR, THRISSUR 680 001 2 THE INCOME TAX OFFICER, WARD 2(4), THRISSUR SHAKTHANTHAMPURAN NAGAR, THRISSUR 680 001. 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.8630 OF 2020(C) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3 and P8 appeals and Exts.P5 and P10 interim application preferred before the first respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1 and P6. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the first respondent to take a decision on Ext.P3 and P8 appeals 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 appeals, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. AMIT RAWAL JUDGE Jm/

WP(C).No.8630 OF 2020(C) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 2/12/2019 EXHIBIT P2OF THE DEMAND NOTICE DATED 2/12/2019 EXHIBIT P3OF THE APPEAL DATED 3/1/2020 EXHIBIT P4OF THE ORDER DATED 18/2/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5OF THE PETITION 22/2/2020 EXHIBIT P6OF THE ASSESSMENT ORDER DATED 1`7/12/2019 EXHIBIT P7OF THE DEMAND NOTICE DATED 17/12/2018 EXHIBIT P8OF THE APPEAL DATED 15/1/2020 EXHIBIT P9OF THE ORDER DATED 18/2/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P10OF THE STAY PETITION 22/2/2020 EXHIBIT P11OF THE JUDGMENT DATED 1/7/2019 IN WA NO 1536 OF 2019

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