CHOONDACHERRY SERVICE CO OPERATIVE BANK LTD. NO. K. 167, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

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WP(C)/7746/2020HC KeralaKLHC01020504202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court, considering the limited relief sought by the petitioner, was inclined to dispose of the writ petition. The Court directed the first respondent, the Commissioner of Income Tax (Appeals), to consider Exhibit P3 appeal on its merits as expeditiously as possible. Furthermore, the Court ordered that recovery proceedings based on Exhibit P1 assessment order shall be kept in abeyance until orders are passed on Exhibit P3. The principle derived is that the High Court can direct expeditious disposal of appeals and stay the recovery proceedings pending such disposal when the prayer is limited and reasonable. No issue was expressly left undecided.

What were the facts?

The petitioner, Choonadacherry Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an assessment order for the assessment year 2017-2018, marked as Exhibit P1. Against this order, the petitioner had filed an appeal (Exhibit P3) before the Commissioner of Income Tax (Appeals), the first respondent. Concurrently, a stay petition (Exhibit P4) was filed seeking a stay on recovery proceedings initiated based on the assessment order. The writ petition's sole request was for the expeditious disposal of either the appeal or the stay petition and for a temporary halt to recovery actions until a decision was reached.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider the appeal filed by the petitioner against the assessment order for the assessment year 2017-2018? 2. Whether recovery proceedings based on the assessment order should be kept in abeyance until the appeal is decided? The petitioner argued for the expeditious disposal of their appeal and stay petition, seeking a temporary halt to recovery proceedings. The revenue, represented by the Standing Counsel for the Income Tax Department, was heard. No specific arguments or reliance on authorities were recorded for either side beyond the general participation in the hearing.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C).7746/2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7746 OF 2020(P) PETITIONER/S: CHOONDACHERRY SERVICE CO OPERATIVE BANK LTD. NO. K. 167, CHOONDACHERRY.P.O., KOTTAYAM-686579, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.T.MADHU SMT.C.R.SARADAMANI RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. 2 THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER, WARD NO.1, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. OTHER PRESENT: SC SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).7746/2020 2 V.G.ARUN, J. ----------------------------------------------- W.P(C).No. 7746 of 2020 ----------------------------------------------- Dated this the 13th day of March, 2020

JUDGMENT Aggrieved by Exhibit P1 assessment order for the year 2017- 2018 the petitioner has preferred Exhibit P3 appeal before the 1st respondent. Along with the appeal, the petitioner has filed Exhibit P4 stay petition seeking stay of the recovery proceedings based on Exhibit P1 order. The limited prayer in the writ petition is for expeditious consideration of either Exhibit P3 appeal or Exhibit P4 stay petition and to keep the recovery proceedings in abeyance till such time.

2.

Heard the learned Standing Counsel for the Income Tax Department also.

3.

Considering the limited relief sought, I am inclined to dispose of the writ petition directing the 1st respondent to consider Exhibit P3 appeal and pass orders on merits as expeditiously as possible. Till orders are passed on Exhibit P3, recovery proceedings based on Exhibit P1 assessment order shall be kept in abeyance. V.G.ARUN, JUDGE vgs16.3

WP(C).7746/2020 3 W.P(C).No. 7746 of 2020

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2019 PASSED BY THE FIRST PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE DATED 29.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 THE TRUE COPY OF THE APPEAL DATED 29.1.2020 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P4 THE TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 4.2.2020.

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