THE KANAYANNUR CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD.NO.E 326 vs. INCOME TAX OFFICER,

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WP(C)/3790/2020HC KeralaKLHC01010512202011 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second 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 an opportunity of hearing, within a period of three months from the date of receipt of a copy of the judgment. Crucially, the Court ordered that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The core principle is to ensure timely disposal of appeals while providing interim relief regarding recovery.

What were the facts?

The petitioner, The Kanayannur Co-operative Agricultural and Rural Development Bank Ltd., filed a writ petition before the High Court of Kerala. The petition sought a direction for the disposal of an appeal (Ext.P3) filed before the Commissioner of Income Tax (Appeals) - 2 (second respondent). This appeal was against an assessment order (Ext.P1) passed by the Income Tax Officer, Ward-1(3), Kochi (first respondent). The procedural history indicates that the petitioner had already filed the appeal before the appellate authority.

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? Assessee's Contention: The petitioner seeks a direction for the disposal of their appeal. No specific legal arguments or reliance on authorities were recorded for the petitioner's side in this regard. Revenue's Contention: The judgment records that the learned counsel for both sides were heard. However, the specific contentions of the revenue are not detailed in the provided text.

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.3790 OF 2020(W) PETITIONER/S: THE KANAYANNUR CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD.NO.E 326 PALARIVATTOM.P.O, ERNAKULAM-682025 REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-1(3), KOCHI, CENTRAL REVENUE TOWER, KOCHI-682018 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682018 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.3790 OF 2020(W) 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.3790 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 11.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 AO THE DEMAND NOTICE U/S. 156 DATED 11.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 AOF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 15.01.2020 EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.01.2020 FOR 20% OF TAX

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