AMBALLUR TOWN CO-OPERATIVE SOCIETY LTD, NO. R 1356, vs. INCOME TAX OFFICER,

WP(C)/4605/2020HC KeralaKLHC01012525202018 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.P3) in accordance with law within three months of receiving a copy of the judgment. This decision was to be made after affording the petitioner an opportunity of hearing. Crucially, the Court directed that the appeal should be decided without insisting on the payment of 20% of the tax demanded, referencing a circular from 2017. The Court also ordered that recovery proceedings pursuant to the assessment order be kept in abeyance until a decision is taken on the appeal. No issues were expressly left undecided.

What were the facts?

The petitioner, Ambullur Town Co-operative Society Ltd., filed a writ petition before the High Court of Kerala seeking a direction to dispose of its appeal (Ext.P3) pending before the Commissioner of Income Tax (Appeals) (second respondent). The appeal was filed against an assessment order (Ext.P1) passed by the Income Tax Officer, Ward-2(1), Thrissur (first respondent). The petitioner sought a timely decision on their appeal. The assessment year(s) are not specified in the judgment. The amount in dispute is not stated.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal? (Question of procedure/administrative direction). Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeal. No specific legal arguments were presented regarding the merits of the appeal itself. Revenue's Contention: The Standing Counsel for the revenue was heard. No specific arguments were recorded regarding the delay in disposal or the merits of the 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 AMIT RAWAL TUESDAY, THE 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.4605 OF 2020(A) PETITIONER: AMBALLUR TOWN CO-OPERATIVE SOCIETY LTD, NO. R 1356, CHITTISSERY P.O., THRISSUR - 680 301, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2(1), THRISSUR, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, THRISSUR - 680 001. BY SRI JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4605 OF 2020(A) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 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.P3 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, JUDGE Skk//22022020

WP(C).No.4605 OF 2020(A) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 27/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S 156 DATED 27/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 AOF THE APPEAL FOR AY 2017- 18 BEFORE THE 2ND RESPONDENT DATED 22/01/2020. EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 04/02/2020 FOR 20% OF TAX. RESPONDENTS' EXHIBITS: NIL

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