RAMAPURAM NORTH AISWARYA PARADAYINI SCB LTD NO. 1493 vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/6295/2020HC KeralaKLHC01016584202003 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 (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 after providing the petitioner an opportunity of hearing. Crucially, the Court ordered that the decision should be made without insisting on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings initiated based on the assessment order are to be kept in abeyance until a decision is reached 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, Ramapuram North Aishwarya Paradayini SCB Ltd, filed a writ petition before the High Court of Kerala seeking a direction to expedite the disposal of its appeal (Ext.P3) and stay application (Ext.P5) pending before the Commissioner of Income Tax (Appeals). The appeal was filed against an assessment order (Ext.P2) passed by the Income Tax Officer, Ward 3, Alappuzha. The petitioner sought a directive for the Commissioner to decide the appeal expeditiously.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the pending appeal and stay application filed by the petitioner? The petitioner sought a direction for the speedy disposal of its appeal and stay application. The revenue did not record any specific arguments 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 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6295 OF 2020(J) PETITIONER/S: RAMAPURAM NORTH AISWARYA PARADAYINI SCB LTD NO. 1493 REPRESENTED BY ITS SECRETARY RAMAPURAM NORTH, KEERIKKADU.P.O, ALAPPUZHA-690508 BY ADVS. SRI.V.G.ARUN (K/795/2004) SMT.V.JAYA RAGI SRI.R.HARIKRISHNAN (KAMBISSERIL) SRI.NEERAJ NARAYAN SHRI.SARATH SUKUMARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) BAKER HILLS KOTTAYAM-686002 2 INCOME TAX OFFICER WARD 3, ALAPPUZHA, ARATTUKULANKARA COMPLEX, A.N.PURAM, ALAPPUZHA-688011 SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6295 OF 2020(J) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal along with Ext.P5 stay application preferred before the first respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P2. 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 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 JUDGE Jm/

WP(C).No.6295 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOCOPY OF THE RETURN OF INCOME DATED 28.10.2019 FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 A TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 24.12.2019 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 24.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT EXHIBIT P3 A TRUE PHOTOCOPY OF THE APPEAL DATED 23.01.2020 FILED FOR THE YEAR 2017-18 BEFORE THE 1ST RESPONDENT EXHIBIT P4 AOF THE ORDER DATED 07.02.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 A TRUE PHOTOCOPY OF THE APPLICATION FOR STAY DATED 10.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

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