THE TRIPUNITHURA KARSHIKA CO-OPERATIVE SOCIETY LTD vs. INCOME TAX OFFICER

WP(C)/3936/2020HC KeralaKLHC01010931202012 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 the 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 a decision is reached on the appeal. No specific issue was left undecided; the court's focus was on procedural direction.

What were the facts?

The petitioner, The Tripunithura Karshika 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) - 2. This appeal was filed against an assessment order (Ext.P1) passed by the Income Tax Officer, Ward -1(5), Kochi. The petitioner sought a prompt decision on their appeal.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal filed by the petitioner? (Question of procedure) Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeal. The judgment does not explicitly record the petitioner's specific arguments beyond this request. Revenue's Contention: The judgment does not explicitly record any specific arguments made by the respondents (Income Tax Officer and Commissioner of Income Tax (Appeals)).

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 WEDNESDAY, THE 12TH DAY OF FEBRUARY 2020 / 23RD MAGHA, 1941 WP(C).No.3936 OF 2020(N) PETITIONER/S: THE TRIPUNITHURA KARSHIKA CO-OPERATIVE SOCIETY LTD NO. E 820, THEKKUMBHAGOM P.O., THRIPUNITHURA, ERNAKULAM - 682 301 REPRESENTED BY ITS SECRETARY BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 INCOME TAX OFFICER WARD -1(5), KOCHI, CENTRAL REVENUE TOWER, ALAPPUZHA - 682 018 2 COMMISSIONER OF INCOME TAX (APPEALS) - 2 OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI- 682 018 OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3936 OF 2020(N) 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 sab JUDGE

WP(C).No.3936 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 AOF THE DEMAND NOTICE U/S 156 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 AOF THE APPEAL FOR AY 2017- 18 BEFORE THE SECOND RESPONDENT DATED 21.01.2020 EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29.01.2020 FOR 20% OF TAX

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