KAVILUMPARA SERVICE CO-OPERATIVE BANK LTD 70, vs. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE,

PDF · subscribers
WP(C)/3784/2020HC KeralaKLHC01010531202011 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the third respondent, 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 with an opportunity of hearing. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the decision should be made without insisting on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, until a decision is reached on the appeal, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance. No specific issue was left undecided.

What were the facts?

The petitioner, Kavilumpra Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal (Ext.P3) and stay application (Ext.P5) pending before the Commissioner of Income Tax (Appeals). The appeal was filed against an assessment order (Ext.P2) passed by the Income Tax Officer. The petitioner sought a speedy resolution of the appeal and stay application. The respondents were the Central Board of Direct Taxes, the Income Tax Officer, and the Commissioner of Income Tax (Appeals). The assessment year is not specified in the judgment.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal and stay application filed by the petitioner? The petitioner argued for a direction to the third respondent (Commissioner of Income Tax (Appeals)) to dispose of the appeal and stay application. The revenue's contentions are not recorded in the judgment.

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 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3784 OF 2020(W) PETITIONER/S: KAVILUMPARA SERVICE CO-OPERATIVE BANK LTD 70, PO, KAVILUMPARA, VADAKARA, KOZHIKODE - 673 513, REPRESENTED BY ITS SECRETARY GEETHA K. BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, WARD 2(2), AAYAKKAR BHAVAN, INCOME TAX OFFICE, MANANCHIRA, KOZHIKODE - 673 001. 3 COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE, AAYAKAR BHAVAN, INCOME TAX OFFICE, MANANCHIRA, KOZHIKODE - 673 001. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3784 OF 2020(W) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal or Ext.P5 stay application preferred before the third respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P2. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the third 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.3784 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE RETURN OF INCOME DATED 13/03/2018 FOR THE ASSESSMENT YEAR 2017- 18 IN PAN AACAT9997L. EXHIBIT P2OF THE ASSESSMENT ORDER 17/12/2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT. EXHIBIT P3OF THE APPEAL DATED 15/01/2020 FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P4OF THE DEMAND NOTICE DATED 17/12/2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF THE STAY APPLICATION FILED ON 04/02/2020 BE4FORE THE 3RD RESPONDENT IN EXT.P3 APPEAL.

Recent GST High Court judgments

Search GST case law →