THE KIZUIVILAM SERVICE CO-OPERATIVE BANK LTD.N0.2405, vs. THE INCOME TAX OFFICER,

WP(C)/7115/2020HC KeralaKLHC01018751202009 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) (2nd respondent) 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 made in accordance with the law and after affording the petitioner an opportunity of hearing. 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 of 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. No issues were expressly left undecided.

What were the facts?

The petitioner, The Kizuivilam Service Co-operative Bank Ltd., filed an appeal (Ext.P3) before the Commissioner of Income Tax (Appeals) (2nd respondent) against an assessment order (Ext.P1). The petitioner approached the High Court of Kerala seeking a direction for the disposal of this pending appeal. The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history involves the filing of the appeal before the CIT(A) 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? The petitioner argued for a direction to the 2nd respondent to dispose of the appeal expeditiously. The revenue's contentions are not recorded in the judgment. The judgment does not explicitly name any specific provisions of the Income Tax Act or any authorities, circulars, or precedents relied upon by either side in relation to the core dispute of the assessment itself, as the focus is on the procedural direction for appeal disposal.

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 MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.7115 OF 2020(L) PETITIONER: THE KIZUIVILAM SERVICE CO-OPERATIVE BANK LTD.N0.2405, REPRESENTED BY ITS SECRETARY IN CHARGE , MUDAPURAM P.O. CHIRAYINKEEZH, THIRUVANANTHAPURAM DISTRICT 695 304. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT: 1 THE INCOME TAX OFFICER, WARD-2 (5), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR P.O. THIRUVANANTHAPURAM DISTRICT 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 3 THE GENERAL MANAGER, THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM 695 001. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7115 OF 2020(L) 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 order shall be kept in abeyance. AMIT RAWAL nak JUDGE

WP(C).No.7115 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 28.12.2019. EXHIBIT P2 AOF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 28.12.2019. EXHIBIT P3 AOF THE ONLIN APPEAL DATED 02.01.2020 FILED AGAINST EXT. P1 ASSESSMENT ORDER, BEFORE THE 2ND RESPONDENT. EXHIBIT P4 AOF THE STAY PETITION FILED BY THE PETITIONER IN EXT. P3 APPEAL DATED 18.01.2020. EXHIBIT P5 AOF THE JUDGMENT DATED 19.07.2019 IN W.A. NO. 1639 OF 2019. EXHIBIT P6 AOF THE JUDGMENT DATED 17.02.2020 IN WPC NO. 4433 OF 2020. //// P.A TO JUDGE

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