THE ELAMPAL SERVICE CO-OPERATIVE BANK LTD.NO.604, vs. THE INCOME TAX OFFICER,

WP(C)/5792/2020HC KeralaKLHC01015289202027 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court specifically instructed the Commissioner to take note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut. Furthermore, the Court directed that recovery proceedings and the collection of assessed tax should be kept in abeyance pending the disposal of the statutory appeal. The Court found that the facts of the case were substantially similar to those considered by a Division Bench in a previous writ appeal, which supported the petitioner's plea.

What were the facts?

The petitioner, The Elampal Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner sought directions regarding a statutory appeal filed before the Commissioner of Income Tax (Appeals) and a stay on recovery proceedings. The petitioner relied 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 during the pendency of appeals. The Standing Counsel for the respondents admitted that the facts of the present case were substantially similar to those considered by the Division Bench in the cited writ appeal.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to consider and dispose of the statutory appeal filed by the petitioner at the earliest, taking note of the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut? 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the statutory appeal? Assessee's Contention: The petitioner relied on a Division Bench judgment in W.A. No. 1536 of 2019 and connected cases, arguing that similar directions for disposal of appeal and stay of recovery were granted in analogous circumstances. Revenue's Contention: The Standing Counsel for the respondents admitted that the facts of the case were substantially the same as those considered by the Division Bench in W.A. No. 1536 of 2019, implying agreement with the petitioner's reliance on that precedent.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5792 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 THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5792 OF 2020(Y) PETITIONER/S: THE ELAMPAL SERVICE CO-OPERATIVE BANK LTD.NO.604, REPRESENTED BY ITS SECRETARY, ELAMPAL.P.O., PUNALUR, KOLLAM DISTRICT, PIN-691322. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-1 AND TPS, OFFICE OF THE INCOME TAX OFFICER, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM, PIN-691001. 2 THE COMMISSIONER OF INCOEM TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN- 695003. SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5792 OF 2020(Y) 2 JUDGMENT Dated this the 27th day of February 2020 Heard Adv.T.R Harikumar the learned counsel for the petitioner and Adv.Christopher Abraham, 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 WP(C).No.5792 OF 2020(Y) 3 Commissioner of Income Tax (Appeals)/ 2nd 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, Calicut1 and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. S.V.BHATTI JUDGE JS 1[2019 (2) KHC 287]

WP(C).No.5792 OF 2020(Y) 4

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-2018 DATED 2.12.2019. EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 2.12.2019. EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEAL DATED 5.12.2019 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE THE 2ND RESPONDENT, AGAINST EXT.P1 ASSESSMENT ORDER. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT.P3 APPEAL SUBMITTED ON 25.2.2020. EXHIBIT P5 A TRUE COPY OF THE JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 17.2.2020 IN WPC.NO.4433 OF 2020.

Recent GST High Court judgments

Search GST case law →