PATTOM SERVICE CO-OPERATIVE BANK LTD.NO.T-1318, vs. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF RREVENUE,

WP(C)/3661/2020HC KeralaKLHC01010037202010 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL5 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeals (Exts.P3, P3(a), P3(b), P3(c), and P3(d)) in accordance with the law. This decision was to be made after affording an opportunity of hearing to the petitioner. The court specified that the disposal should occur within three months from the date of receipt of a copy of the judgment. 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. Until a decision is reached on the appeals, recovery proceedings pursuant to the assessment orders are to be kept in abeyance. The principle established is that appellate authorities should dispose of pending matters expeditiously, and recovery can be stayed pending such disposal, especially when procedural directives from circulars are to be considered.

What were the facts?

The petitioner, Pattom Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to dispose of appeals and interim applications filed before the Commissioner of Income Tax (Appeals). These appeals were against assessment orders passed by the Income Tax Officer. The petitioner sought a speedy resolution of their pending appeals and interim applications before the third respondent, the Commissioner of Income Tax (Appeals). The assessment orders were marked as Exts.P2, P2(a), P2(b), P2(c), and P2(d), and the appeals and interim applications were marked as Exts.P3, P3(a), P3(b), P3(c), P3(d) and Exts.P5, P5(a), P5(b), P5(c), P5(d) respectively.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the pending appeals and interim applications filed by the petitioner? (Question of procedure/mandamus). Assessee's contention: The petitioner sought a direction for the expeditious disposal of their appeals and interim applications pending before the Commissioner of Income Tax (Appeals). They relied on a circular of 2017, implying a procedural aspect related to the disposal of appeals. Revenue's contention: The judgment does not record any specific contentions raised by the revenue. However, the court's direction implies that the revenue, through its subordinate authorities, was expected to comply with the court's order.

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 MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3661 OF 2020(G) PETITIONER/S: PATTOM SERVICE CO-OPERATIVE BANK LTD.NO.T-1318, MEDICAL COLLEGE, KANNAMMOOLA P.O., TRIVANDRUM - 695 011, REPRESENTED BY ITS SECRETARY SREEJI S. BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF RREVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, WARD 2(1), AAYAKKAR BHAVAN, INCOME TAX KOWADIAR, THIRUVANANTHAPURAM - 695 003. 3 COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM,AAYAKAR BHAVAN, INCOME TAX OFFICE, KOWADIAR, THIRUVANANTHAPURAM - 695 003. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3661 OF 2020(G) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3, P3(a), P3(b), P3(c) and P3(d) appeals or Exts.P5, P5(a), P5(b), P5(c) and P5(d) interim applications preferred before the third respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P2, P2(a), P2(b), P2(c) and P2(d).

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 Exts.P3, P3(a), P3(b), P3(c) and P3(d) appeals 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 orders shall be kept in abeyance. sab AMIT RAWAL JUDGE

WP(C).No.3661 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE RETURN OF INCOME DATED 20/10/2019 FOR THE ASSESSMENT YEAR 2012- 13 IN PAN AAEAP2030Q. EXHIBIT P1(A)OF THE RETURN OF INCOME DATED 15/10/2019 FOR THE ASSESSMENT YEAR 2013- 14 IN PAN AAEAP2030Q. EXHIBIT P1(B)OF THE RETURN OF INCOME DATED 15/10/2019 FOR THE ASSESSMENT YEAR 2014- 15 IN PAN AAEAP2030Q. EXHIBIT P1(C)OF THE RETURN OF INCOME DATED 15/10/2019 FOR THE ASSESSMENT YEAR 2015- 16 IN PAN AAEAP2030Q. EXHIBIT P1(D)OF THE RETURN OF INCOME DATED 26/11/2019 FOR THE ASSESSMENT YEAR 2016- 17 IN PAN AAEAP2030Q. EXHIBIT P2OF THE ASSESSMENT ORDER NO.AAEAP2030Q/2012-13 DATED 27/12/2019 ISSUED FOR THE YEAR 2012-13 BY THE 2ND RESPONDENT. EXHIBIT P2(A)OF THE ASSESSMENT ORDER NO.AAEAP2030Q/2013-14 DATED 26/12/2019 ISSUED FOR THE YEAR 2013-14 BY THE 2ND RESPONDENT. EXHIBIT P2(B)OF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2014-15 BY THE 2ND RESPONDENT. EXHIBIT P2(C)OF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2015-16 BY THE 2ND RESPONDENT. EXHIBIT P2(D)OF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT. EXHIBIT P3 FILED FOR THE YEAR 2012-13 BEFORE THE 3RD RESPONDENT.

WP(C).No.3661 OF 2020(G)

EXHIBIT P3(A)

FILED FOR THE YEAR 2013-14 BEFORE THE 3RD RESPONDENT. EXHIBIT P3(B)

FILED FOR THE YEAR 2014-15 BEFORE THE 3RD RESPONDENT. EXHIBIT P3(C)

FILED FOR THE YEAR 2015-16 BEFORE THE 3RD RESPONDENT. EXHIBIT P3(D)

FILED FOR THE YEAR 2016-17 DATED 3RD RESPONDENT. EXHIBIT P4OF THE DEMAND NOTICE NO.PAN AAEAP2030Q/2012-13 DATED 27/12/2019 ISSUED FOR THE YEAR 2012-13 BY THE 2ND RESPONDENT. EXHIBIT P4(A)OF THE DEMAND NOTICE NO.PAN AAEAP2030Q/2013-14 DATED 26/12/2019 ISSUED FOR THE YEAR 2013-14 BY THE 2ND RESPONDENT. EXHIBIT P4(B)OF THE DEMAND NOTICE ISSUED FOR THE YEAR 2014-15 BY THE 2ND RESPONDENT. EXHIBIT P4(C)OF THE DEMAND NOTICE ISSUED FOR THE YEAR 2015-16 BY THE 2ND RESPONDENT. EXHIBIT P4(D)OF THE DEMAND NOTICE ISSUED FOR THE YEAR 2016-17 BY THE 2ND RESPONDENT. EXHIBIT P5OF THE STAY APPLICATION FILED IN EXT.P3 APPEAL. EXHIBIT P5(A)OF THE STAY APPLICATION FILED IN EXT.P3(A) APPEAL. EXHIBIT P5(B)OF THE STAY APPLICATION FILED IN EXT.P3(B) APPEAL.

WP(C).No.3661 OF 2020(G)

EXHIBIT P5(C)OF THE STAY APPLICATION FILED IN EXT.P3(C) APPEAL. EXHIBIT P5(D)OF THE STAY APPLICATION FILED IN EXT.P3(D) APPEAL.

Recent GST High Court judgments

Search GST case law →