THE VADAVANNUR SERVICE CO-OPERATIVE BANK LTD. NO.F-1217 vs. THE INCOME TAX OFFICER,

PDF · subscribers
WP(C)/5269/2020HC KeralaKLHC01014269202025 February 2020Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, considering the submissions of both parties and acknowledging the similarity of facts to the Division Bench judgment in W.A. No. 1536 of 2019, disposed of the writ petition. The Court directed the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court further directed that recovery proceedings and the collection of assessed tax should be kept in abeyance pending the disposal of the appeal. The Court also took 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]. The operative direction is to dispose of the appeal expeditiously and stay recovery during that period.

What were the facts?

The petitioner, The Vadavannur Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought directions regarding its statutory appeal pending before the Commissioner of Income Tax (Appeals). 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 proceedings during the pendency of the appeals. The Income Tax Officer, Ward 5, Palakkad, and the Commissioner of Income Tax (Appeals), Thrissur, were the respondents. The assessment years are not specified.

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 assessed tax should be kept in abeyance pending the disposal of the statutory appeal? Assessee's Contentions: The petitioner contended that the facts of its case are substantially the same as those 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. The petitioner relied on the judgment in W.A. No. 1536 of 2019. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the case are substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019 and could be followed.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WPC No.5269/2020 1 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.5269 OF 2020(G) PETITIONER: THE VADAVANNUR SERVICE CO-OPERATIVE BANK LTD. NO.F-1217 VADAVANNUR, PALAKKAD-678 504, REPRESENTED BY ITS SECRETARY RAVI. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 5, AYAKAR BHAVAN, PALAKKAD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 021. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.5269/2020 2

JUDGMENT Heard Sri. Harisankar V.Menon, 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 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/

WPC No.5269/2020 3

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 27.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2016-17 DATED 29.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 11.2.2020. EXHIBIT P5 COPY OF JUDGMENT IN WPC NO.21015/19 OF THIS HON'BLE COURT 19.8.2019. EXHIBIT P5(a) COPY OF JUDGMENT IN WPC NO.4366/2020 OF THIS HON'BLE COURT DATED 17.2.2020.

Recent GST High Court judgments

Search GST case law →