THE KOTHAKURISSI SERVICE CO-OPERATIVE BANK LTD., vs. THE INCOME TAX OFFICER,

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WP(C)/5579/2020HC KeralaKLHC01014889202026 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, by Justice S.V. Bhatti, disposed of the writ petition. The Court directed the Commissioner of Income Tax (Appeals) (the 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 tax assessed 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 [2019 (2) KHC 287]. The Court followed the precedent set in W.A. No. 1536 of 2019, as the facts were admitted to be substantially similar by the revenue. No issue was expressly left undecided.

What were the facts?

The petitioner, The Kothakurissi Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner sought directions regarding its pending statutory appeal before the Commissioner of Income Tax (Appeals). The petitioner relied on a previous Division Bench judgment (W.A. No. 1536 of 2019) which directed the disposal of appeals and granted a stay on recovery proceedings during the pendency of the appeal. The Income Tax Officer, Ward-3, Palakkad, and the Commissioner of Income Tax (Appeals), Thrissur, were the respondents. The assessment years are not specified in the 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? 2. Whether recovery proceedings and collection of tax assessed should be kept in abeyance pending the disposal of the appeal? Assessee's Contentions: The petitioner contended that a Division Bench judgment in W.A. No. 1536 of 2019 and connected cases directed the disposal of appeals and granted a stay on recovery proceedings during the pendency of the appeal. The petitioner relied on this precedent to seek similar relief. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the present case are substantially the same and similar to those in W.A. No. 1536 of 2019, and therefore, the said judgment can be followed.

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Heard together (2 matters)

WP(C).No.5579 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.5579 OF 2020(V) PETITIONER: THE KOTHAKURISSI SERVICE CO-OPERATIVE BANK LTD., F-1049, PANAMMANA, OTTAPALAM, PALAKKAD - 679 501, KERALA, REPRESENTED BY ITS SECRETARY, SHRI.K.UNNIKRISHNAN. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SRI.R.BHASKARA KRISHNAN RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-3, AAYAKAR BHAVAN, PALAKKAD - 678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. SRI.JOSE JOSEPH, STANDING COUNSEL 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.5579 OF 2020(V) -2- JUDGMENT Dated this the 26th day of February 2020 Heard Sri. V.P.Narayanan, 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)/ 2nd respondent to consider and dispose of the statutory appeal filed by the WP(C).No.5579 OF 2020(V) -3- 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 hmh

WP(C).No.5579 OF 2020(V) -4-

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 19/12/2019 FOR AY-2017/18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 12/1/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017- 18. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 18/2/2020 FILED BY THE PETITIONER FOR AY-2017-18 BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPLICATION U/S 220(6) DATED 18/2/2020 FILED BY THE PETITIONER FOR AY-2017-18 BEFORE THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS:

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