PAMPAKUDA SERVICE CO-OPERATIVE BANK LTD.NO.3520 vs. INCOME TAX OFFICER,

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WP(C)/7032/2020HC KeralaKLHC01018550202009 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 filed by the petitioner in accordance with law. The appellate authority was instructed to afford an opportunity of hearing to the petitioner before making a decision. The court specified that the decision should be taken within a period of three months from the date of receipt of a copy of the judgment. Crucially, the court directed that the Commissioner of Income Tax (Appeals) should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment order were to be kept in abeyance until a decision was taken on the appeal. The court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, Pampakuda Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of its appeal. The appeal was filed against an assessment order passed by the Income Tax Officer. The petitioner had preferred the appeal (Ext.P3) against the assessment order (Ext.P1). The writ petition was filed to expedite 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 an appeal before the Commissioner (Appeals) and a subsequent writ petition for its disposal.

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? The petitioner contended that its appeal before the Commissioner of Income Tax (Appeals) was pending and sought a direction for its expeditious disposal. The revenue did not record any specific contentions in the judgment regarding the disposal of the appeal. The issue revolves around the court's power to direct the appellate authority to decide a pending appeal within a stipulated time frame, considering the petitioner's right to a speedy resolution of their tax dispute.

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.7032 OF 2020(D) PETITIONER/S: PAMPAKUDA SERVICE CO-OPERATIVE BANK LTD.NO.3520 PAMBAKUDA P.O. MOOVATTUPUZHA, ERNAKULAM DISTRICT 686 667, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE, TEMPLE ROAD, THODUPUZHA 685 584. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER , KOCHI 682 018. OTHER PRESENT: 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.7032 OF 2020(D) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the second 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 second 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 sab JUDGE

WP(C).No.7032 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AY 2017-18 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 17.01.2020. EXHIBIT P4 AOF THE NOTICE DEMAND REMITTING FOR 20% OF TAX DATED 04.03.2020 FOR AY 2017-18 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 AOF THE NOTICE DEMAND REMITTING FOR 20% OF TAX DATED 04.03.2020 FOR AY 2017-18 ISSUED BY THE 1ST RESPONDENT.

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