VEERANAKAVU SERVICE CO-OPERATIVE BANK LTD NO 516 vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/5132/2020HC KeralaKLHC01013951202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Commissioner of Income Tax (Appeals) to dispose of the appeal filed by the petitioner within a period of two months from the date of notice to the petitioner. Furthermore, the Court ordered that recovery proceedings against the petitioner shall be kept in abeyance until the disposal of the appeal. The Court did not delve into the merits of the assessment or the appeal itself, but rather focused on procedural directions to ensure timely resolution. The ratio decidendi is that pending appeals before tax authorities should be disposed of expeditiously, and recovery should be stayed during this period to prevent prejudice to the assessee.

What were the facts?

The petitioner, Veeranakavu Service Co-operative Bank Ltd. No. 516, filed an appeal before the Commissioner of Income Tax (Appeals) against an assessment order. The present writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of this pending appeal. The petitioner is a Co-operative Bank, and the respondents are the Central Board of Direct Taxes, the Income Tax Officer, Ward 2(4), Trivandrum, and the Commissioner of Income Tax (Appeals), Thiruvananthapuram. The assessment year(s) are not specified. The core of the matter is the pendency of the appeal before the appellate authority.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the pending appeal filed by the petitioner? The petitioner, a Co-operative Bank, contended that its appeal against an assessment order is pending before the Commissioner of Income Tax (Appeals). The petitioner sought a direction for the expeditious disposal of this appeal. The judgment does not record any specific arguments from the revenue respondents regarding the delay or the disposal of the appeal. However, the context of the writ petition implies a grievance by the petitioner regarding the non-disposal of its appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5132 OF 2020(N) PETITIONER: VEERANAKAVU SERVICE CO-OPERATIVE BANK LTD NO 516 VEERANAKAVUP.O., KATTAKADA, THIRUVANANTHAPURAM-695 214,REPRESENTED BY ITS SECRETARY AJITHAKUMARI.S., BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT O REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001, REPRESENTED BY ITS CHAIRMAN 2 INCOME TAX OFFICER WARD 2 (4),TRIVANDRUM, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003 3 COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM,AAYAKAR BHAVAN, INCOME TAX OFFICE, KOWDIAR, THIRUVANANTHAPURAM-695 003 CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5132 OF 2020(N) ..2.. JUDGMENT Dated this the 24th day of February 2020 The petitioner, who is a Co-operative Bank, filed appeal before the 3rd respondent as against the assessment. In the light of pendency of appeal, the 3rd respondent is directed to dispose the appeal within a period of two months after notice to the petitioner. 2. Till then, the recovery proceedings shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE PR/24.02.2020 WP(C).No.5132 OF 2020(N) ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1

OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2019- 20/1022659818(1) DATED 19.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT EXHIBIT P2OF THE APPEAL DATED 02.01.2020 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3OF THE ASSESSMENT ORDER NO.ITBA/AST/S/156/2019- 20/1022659934(1) DATED 19.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT EXHIBIT P4OF THE STAY APPLICATION FILED ON 10.02.2020 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL

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