TEEKOY SERVICE CO-OPERATIVE BANK LTD. vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

PDF · subscribers
WP(C)/5499/2020HC KeralaKLHC01014721202026 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. It directed the Commissioner of Income Tax (Appeals), the first respondent, to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court specifically instructed 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 assessed tax be kept in abeyance pending the disposal of the appeal. The reasoning is based on the admission by the revenue that the facts are similar to a previous Division Bench judgment which granted similar relief.

What were the facts?

The petitioner, Teekoy Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Commissioner of Income Tax (Appeals) and the Income Tax Officer, Ward-5, Kottayam. The petitioner relies on a 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 of recovery proceedings during the pendency of appeals. The learned Standing Counsel for the respondents 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 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 [2019 (2) KHC 287]? (Question of law and fact, concerning procedural directions). Assessee's Contention: The petitioner relies on the judgment in W.A. No. 1536 of 2019 to argue for the disposal of their appeal and a stay of recovery proceedings. They also refer to the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. Revenue's Contention: The learned Standing Counsel for the respondents admits that the facts are similar to the cited Division Bench judgment and that it can be followed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5499 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 WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941 WP(C).No.5499 OF 2020(J) PETITIONER: TEEKOY SERVICE CO-OPERATIVE BANK LTD. TEEKOY P.O, KOTTAYAM 686 580 REPRESENTED BY ITS SECRETARY MR. P.M SEBASTIAN BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) KOTTAYAM 686 001 2 INCOME TAX OFFICER, WARD-5, KOTTAYAM 686 001 SC JOSE JOSEPH OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.5499 of 2020 2 JUDGMENT Dated this the 26th day of February 2020 Heard Sri. A.Kumar, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel for respondents.

2.

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.

3.

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)/ Ist 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 css/

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2017-18 DATED 30/12/2019 EXHIBIT P1 (a) TRUE COPY OF THE CORRIGENDUM DATED 09/01/2020 EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 30/01/2020 EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 04/02/2020 EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 30/12/2019 EXHIBIT P6 COPY OF THE JUDGMENT IN WRIT APPEAL 1529/2019 EXHIBIT P5 COPY OF THE JUDGMENT IN WRIT APPEAL 1529/2019 DATED 01/07/2019

Recent GST High Court judgments

Search GST case law →