THE BRAHMMAMANGALAM GSCB LIMITED NO. 2966 vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/5934/2020HC KeralaKLHC01015663202028 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while disposing of the writ petition, directed the Commissioner of Income Tax (Appeals) (1st respondent) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court specifically noted that the disposal should take into account the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. Furthermore, the Court ordered that recovery proceedings and the collection of the assessed tax should be kept in abeyance pending the disposal of the appeal. The Court's decision was based on the admission by the revenue's counsel that the facts were similar to a previous Division Bench judgment which granted similar relief.

What were the facts?

The petitioner, The Brahmamangalam GSCB Limited, filed a writ petition before the High Court of Kerala. The petitioner sought directions for the disposal of its statutory appeal pending before the Commissioner of Income Tax (Appeals), the first respondent. The petitioner also sought a stay on recovery proceedings for the assessed tax during the pendency of the appeal. The petitioner relied on a previous judgment of the Division Bench in W.A. No. 1536 of 2019 and connected cases. The Standing Counsel for the respondents admitted that the facts of the present case were substantially similar to those in the cited Division Bench judgment.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the statutory appeal filed by the petitioner expeditiously? (Question of procedure) 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the appeal? (Question of procedure) Assessee's Contentions: - The petitioner relied on the judgment dated 01.07.2019 in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and granted a stay of recovery proceedings during the pendency of the appeal. Revenue's Contentions: - The learned Standing Counsel admitted that the facts of the case were substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019, and therefore, the said judgment could be followed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5934 OF 2020

W.A No.1536 of 2019

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5934 OF 2020(N) PETITIONER: THE BRAHMAMANGALAM GSCB LIMITED NO. 2966 VII/575, GRAMASWARAJ SERVICE CO-OPERATIVE BANK, BRAHMAMANGALAM, VAIKAM, KOTTAYAM 686 614 REPRESENTED BY ITS SECRETARY, JAYALAKSHMI A.G. BY ADVS. SRI.MOHAN PULICKKAL SMT.MANJU RAJAN SRI.NARAYANAN P POTTY RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) O/o. THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM - 686 001 2 INCOME TAX OFFICER, WARD 1, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 28th day of February, 2020 Heard Sri. Mohan Pulickkal, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel for respondents.

Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedings during the pendency of the appeal.

The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 1st respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. S.V. BHATTI

JUDGE SR

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31- 12-2019 PASSED BY THE 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF THE INCOME TAX APPEAL DATED 28-01-2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY DATED 29-01-2020 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE ORDER DATED 20-02-2020 PASSED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 01-07-2019 IN W.A NO. 1529 OF 2019 OF THE HON'BLE COURT. SR //True copy// PA to Judge

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