KODANCHERY SERVICE CO-OPERATIVE BANK LIMITED NO. F 1762 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/4125/2020HC KeralaKLHC01011207202013 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 pending appeal (Ext.P2) within a period of three months from the date of receipt of a copy of the judgment. The Court also specified that the decision should be taken in accordance with law, after affording an opportunity of hearing to the petitioner. Crucially, the Court directed that the Commissioner should not insist on the payment of 20% of the tax demanded, as per a circular of 2017, before deciding the appeal. Furthermore, recovery proceedings pursuant to the assessment order were to be kept in abeyance until a decision was taken on the appeal. The core principle established is the expeditious disposal of appeals with a specific interim relief regarding pre-deposit, guided by a circular.

What were the facts?

The petitioner, Kodanchery Service Co-operative Bank Limited, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal (Ext.P2) before the Commissioner of Income Tax (Appeals). This appeal was filed against an assessment order (Ext.P1). The petitioner sought a directive for the Commissioner to decide the appeal expeditiously. The assessment year(s) and the specific amount in dispute are not explicitly mentioned in the judgment. The procedural history involves the filing of the appeal before the first respondent and the present writ petition seeking a direction for its disposal.

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 contended that they have filed an appeal before the Commissioner of Income Tax (Appeals) and sought a direction for its disposal. The revenue's contentions are not recorded in the judgment. The judgment does not explicitly name any specific provisions of the Income Tax Act that form the basis of the dispute, but the context implies issues related to assessment and appeal proceedings under the Act.

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 13TH DAY OF FEBRUARY 2020 / 24TH MAGHA, 1941 WP(C).No.4125 OF 2020(M) PETITIONER/S: KODANCHERY SERVICE CO-OPERATIVE BANK LIMITED NO. F 1762 KODANCHERY P.O., KOZHIKODE DISTRICT-673604, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE-673001. 2 THE INCOME TAX OFFICER, WARD 2(3), KOZHIKODE, PIN-673001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4125 OF 2020(M) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the first 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 first 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.4125 OF 2020(M) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 23.12.2019 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2017-18. EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18 DATED 17.01.2020.

Recent GST High Court judgments

Search GST case law →