THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD.NO.F 1178, vs. THE INCOME TAX OFFICER,

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WP(C)/4838/2020HC KeralaKLHC01013128202020 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.P2) within a period of three months from the date of receipt of a copy of the judgment. This decision is to be taken in accordance with the law, after providing the petitioner an opportunity of hearing. Crucially, the Court ordered that the disposal should not insist on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The ratio of this judgment is that a taxpayer is entitled to a timely disposal of their appeal, and recovery proceedings can be stayed pending such disposal, with specific directions regarding pre-deposit requirements based on extant circulars.

What were the facts?

The petitioner, The Alanallur Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petition sought a direction to the second respondent, the Commissioner of Income Tax (Appeals), to dispose of an appeal (Ext.P2) filed by the petitioner. This appeal was against an assessment order (Ext.P1) passed by the Income Tax Officer. The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history involves the filing of the appeal before the CIT(A) and the subsequent writ petition seeking its expeditious disposal.

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 assessee. Assessee's Contention: The assessee, The Alanallur Service Co-operative Bank Ltd., approached the High Court seeking a direction for the disposal of its appeal pending before the Commissioner of Income Tax (Appeals). The assessee sought a speedy resolution of its tax dispute. Revenue's Contention: The judgment records that the learned counsel for both sides were heard. However, specific contentions of the revenue are not detailed in the judgment. The revenue did not oppose the direction for disposal of the appeal, subject to the conditions mentioned in 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 THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.4838 OF 2020(D) PETITIONER/S: THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD. NO.F 1178, NO F 1178, ALANALLUR, MANNARKKAD, PALAKKAD 678 601, REPRESENTED BY ITS SECRETARY, SREENIVASAN P, AGED 47, S/O. SANKARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD 678 014 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR 680 021 OTHER PRESENT: SRI JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4838 OF 2020(D) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 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.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.4838 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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