THE KUMARAMPUTHUR CO-OPERATIVE HOUSING SOCIETY LIMITED, vs. THE INCOME TAX OFFICER,

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WP(C)/5472/2020HC KeralaKLHC01014628202026 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) (2nd respondent) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court also directed that recovery proceedings and the collection of assessed tax should be kept in abeyance pending the disposal of the appeal. This decision was made taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut. The Court found the facts of the present case to be substantially similar to those in W.A. No. 1536 of 2019, which was relied upon by the petitioner. No specific amount in dispute was recorded. The Court did not leave any issue undecided.

What were the facts?

The petitioner, The Kumaranputhur Co-operative Housing Society Limited, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer (Ward 4, Palakkad) and the Commissioner of Income Tax (Appeals) (Thrissur). The petitioner relies on a judgment dated 01.07.2019 in W.A. No. 1536 of 2019 and connected cases, where a Division Bench directed the disposal of appeals and granted a stay on recovery proceedings during the pendency of the appeal. The Standing Counsel for the respondents admitted that the facts of the present case are substantially similar to those in the cited writ appeal.

What were the issues?

1. Whether the recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the statutory appeal filed by the petitioner? The petitioner contends that based on the judgment in W.A. No. 1536 of 2019, the Court should direct the Commissioner of Income Tax (Appeals) to dispose of the statutory appeal at the earliest and grant a stay on recovery proceedings. The petitioner relies on the Division Bench's direction in the aforementioned case. The revenue, through its Standing Counsel, admits that the facts of the present case are substantially similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019 and therefore, the precedent can be followed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.5472 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.5472 OF 2020(H) PETITIONER/S: THE KUMARAMPUTHUR CO-OPERATIVE HOUSING SOCIETY LIMITED,NO.P 813, KUMARAMPUTHUR, MANNARKKAD, PALAKKAD 678 583, REPRESENTED BY ITS SECRETARY, SANKARANARAYANAN T, AGED 57, S/O. GOVINDAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD 678 014 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR 680 021 SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5472 OF 2020(H) 2 JUDGMENT Dated this the 26th day of February 2020 Heard Adv.Harisankar V.Menon, for petitioner and Adv. Jose Joseph, the 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 WP(C).No.5472 OF 2020(H) 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.5472 OF 2020(H) 4

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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