THE MANNARKKAD TALUK AIDED SCHOOL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. vs. THE INCOME TAX OFFICER

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WP(C)/4833/2020HC KeralaKLHC01013168202020 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) in accordance with law. This decision is to be made after providing the petitioner an opportunity of hearing, within three months from the date of receiving a copy of the judgment. Crucially, the court ordered that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings initiated based on the assessment order are to be kept in abeyance until the appeal is decided. The court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, Mannarkkad Taluk Aided School Employees Co-operative Credit Society Ltd., filed a writ petition before the High Court of Kerala. The petition sought a direction for the disposal of an appeal (Ext.P2) filed before the Commissioner of Income Tax (Appeals) (second respondent). This appeal was against an assessment order (Ext.P1) passed by the Income Tax Officer (first respondent). The petitioner sought a timely decision on their appeal.

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? Assessee's contention: The petitioner seeks a direction for the expeditious disposal of their appeal before the Commissioner of Income Tax (Appeals). Revenue's contention: No specific contentions are recorded for the revenue in this judgment. The court heard learned counsel on both sides.

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 AMIT RAWAL THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.4833 OF 2020(D) PETITIONER/S: THE MANNARKKAD TALUK AIDED SCHOOL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. NO.P 945,MANNARKKAD,PALAKKAD-678582, REPRESENTED BY ITS SECRETARY, VINEETHA.M.S.AGED 42,D/O.SUBRAMANIAN.M. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 4,AYAKAR BHAVAN,PALAKKAD-678014. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), SAKTHAN NAGAR,THRISSUR-680021. OTHER PRESENT: SRI JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4833 OF 2020(D) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20% of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance. AMIT RAWAL sab JUDGE

WP(C).No.4833 OF 2020(D) 3 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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