CHERPALCHERI SERVICE CO-OP BANK LTD vs. THE INCOME TAX OFFICER
What did the High Court hold?
The High Court held that the writ petition could be disposed of 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 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 based on the admission by the revenue's counsel that the facts were similar to a previous Division Bench judgment (W.A. No. 1536 of 2019) and the reliance placed by the petitioner on that judgment and the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut. The operative direction is to dispose of the appeal expeditiously and stay recovery proceedings. No issue was expressly left undecided.
What were the facts?
The petitioner, Cherpalacheri Service Co-op Bank Ltd, filed a writ petition before the High Court of Kerala. The petitioner sought a direction for the disposal of their statutory appeal pending before the Commissioner of Income Tax (Appeals) and for a stay of 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 of recovery during the pendency of appeals. The Income Tax Officer, Ward-3, Palakkad, and the Commissioner of Income Tax (Appeals) were the respondents. The assessment years are not specified in the judgment. The procedural history involves a pending statutory appeal before the CIT(A).
What were the issues?
1. Whether the statutory appeal filed by the petitioner before the Commissioner of Income Tax (Appeals) should be disposed of expeditiously? (Question of procedure) 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending disposal of the statutory appeal? (Question of procedure) Assessee's Contentions: The petitioner contended that a Division Bench judgment in W.A. No. 1536 of 2019 directed the disposal of appeals and granted a stay of recovery proceedings during the pendency of the appeal. They relied on this precedent. The petitioner also implicitly relied on the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the present case were substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019, and therefore, the said judgment could be followed.
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Heard together (2 matters)
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 TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941 WP(C).No.5276 OF 2020(H) PETITIONER/S: CHERPALCHERI SERVICE CO-OP BANK LTD, CHERPULASSERI POST, CHERPULASSERY, PALAKKAD-679503, REPRESENTED BY ITS SECRETARY, SMT.M.PREMALATHA. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-3, PALAKKAD-678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5276 OF 2020 2 JUDGMENT Dated this the 25th day of February 2020 Heard Adv. Nisha John, the learned counsel for the petitioner and Sri. Jose Joseph, 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)/ 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-
WP(C).No.5276 OF 2020 3 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 uu 27.02.2020
WP(C).No.5276 OF 2020 4
Appendix — schedule of exhibits
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