THE THRISSUR SERVICE CO-OPERATIVE BANK LTD.NO. R.1097, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

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WP(C)/8168/2020HC KeralaKLHC01021140202017 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P4) within a period of three months from the date of receipt of a copy of the judgment. The Court further stipulated that the decision should be taken in accordance with law, after affording an opportunity of hearing to the petitioner. Crucially, the Court directed that the payment of 20% of the tax demanded should not be insisted upon, referencing a circular of 2017. Until a decision is rendered on the appeal, recovery proceedings pursuant to the assessment order are to be kept in abeyance. The principle established is that appellate authorities should dispose of pending appeals expeditiously and that interim relief regarding recovery can be granted pending appeal disposal, considering relevant circulars.

What were the facts?

The petitioner, The Thrissur Service Co-operative Bank Ltd., filed an appeal (Ext.P4) before the Commissioner of Income Tax (Appeals) challenging an assessment order (Ext.P1) passed by the Income Tax Officer, Ward 2(5), Thrissur. The petitioner approached the High Court of Kerala seeking a direction for the disposal of this pending appeal. The assessment year(s) and the amount in dispute are not specified in the judgment. The procedural history involves the filing of the appeal before the first respondent and the subsequent writ petition seeking its expeditious disposal.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the pending appeal filed by the petitioner? Assessee's contention: The petitioner sought a direction for the disposal of their appeal before the Commissioner of Income Tax (Appeals). No specific legal arguments or reliance on authorities were recorded for the petitioner's request for disposal. Revenue's contention: The judgment records that the learned counsel for both sides were heard, implying the revenue was represented. However, no specific arguments or contentions from the revenue's side are detailed in the judgment.

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 AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8168 OF 2020(U) PETITIONER/S: THE THRISSUR SERVICE CO-OPERATIVE BANK LTD.NO. R.1097, THIRUVAMBADY.P.O., PATTURAIKKAL, THRISSUR-680022, 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. 2 THE INCOME TAX OFFICER, WARD 2(5), THRISSUR, OFFICE OF THE INCOME TAX OFFICER, SAKTHANTHAMPURAN NAGAR, THRISSUR-680001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8168 OF 2020(U) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P4 appeal preferred before the first 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 first respondent to take a decision on Ext.P4 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 order shall be kept in abeyance. AMIT RAWAL sab JUDGE

WP(C).No.8168 OF 2020(U) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 7.11.2019. EXHIBIT P2OF THE COMPUTATION STATEMENT. EXHIBIT P3OF DEMAND NOTICE DATED 7.11.2019. EXHIBIT P4OF THE APPEAL DATED 5.12.2019. EXHIBIT P5OF THE ORDER DATED 6.1.2020. EXHIBIT P6OF THE STAY PETITION DATED 17.1.2020. EXHIBIT P7OF THE JUDGMENT DATED 1.7.2019 IN W.A.1536 OF 2019.

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