VATTAMKULAM PANCHAYATH SERVICE CO-OPERATIVE BANK LIMITED. vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/6025/2020HC KeralaKLHC01015629202028 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeals filed by the petitioner at the earliest. The Court specifically noted that the disposal should take into account the Full Bench decision 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 assessed tax be kept in abeyance pending the disposal of these appeals. The Court did not decide on the merits of the underlying tax dispute but rather on the procedural aspect of timely appeal disposal and interim relief.

What were the facts?

The petitioner, Vattankulam Panchayath Service Co-operative Bank Limited, filed a writ petition before the High Court of Kerala. The petition challenges the inaction of the Commissioner of Income Tax (Appeals) in disposing of statutory appeals filed by the petitioner. The petitioner relies on a Division Bench judgment dated July 1, 2019, in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and granted a stay on recovery proceedings during the pendency of the appeals. The Revenue's counsel admitted that the facts of the present case are 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 appeals filed by the petitioner, considering the Division Bench judgment in W.A. No. 1536 of 2019 and connected cases? (Question of procedure/administrative direction) Assessee's Contention: The petitioner relies on the Division Bench judgment in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and granted a stay on recovery proceedings. They contend that this precedent should be followed. Revenue's Contention: The Standing Counsel for the respondents admits that the facts are substantially similar to the cited Division Bench judgment and therefore, the same can be followed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.6025 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.6025 OF 2020(C) PETITIONER: VATTAMKULAM PANCHAYATH SERVICE CO-OPERATIVE BANK LIMITED. M.481,PATTAMBI ROAD, VATTAMKULAM.P.O, EDAPPAL DITRICT-679587, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE-673001. 2 THE INCOME TAX OFFICER, WARD (4),TIRUR, MALAPPURAM DISTRICT,676001. BY SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6025 OF 2020(C) 2 JUDGMENT Dated this the 28th day of February 2020 Heard Sri. O.D. Sivadas, the learned counsel for the petitioner and Sri. Christopher Abraham, 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 appeals filed by the petitioner herein, at the earliest, taking note of the Full

WP(C).No.6025 OF 2020(C) 3 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 appeals. S.V.BHATTI JUDGE DCS

WP(C).No.6025 OF 2020(C) 4

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2008-2009 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2009-2010 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2013-2014. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2018 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2016-2017. EXHIBIT P5 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2008-2009 EXHIBIT P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2009-2010 EXHIBIT P7 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2013-2014 EXHIBIT P8 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-2017 EXHIBIT P9 TRUE COPY OF THE PROCEEDING DATED 11.02.2020 ISSUED BY THE 2ND RESPONDENT DEMANDING THE DISPUTED TAX.

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