KODAKARA BLOCK MULTIPURPOSE CO OPERATIVE SOCIETY LTD. vs. INCOME TAX OFFICER

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WP(C)/4808/2020HC KeralaKLHC01013048202019 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the second respondent (Commissioner of Income Tax (Appeals)) to decide the appeals (Exts.P3 and P7) in accordance with law. This decision is to be made after providing an opportunity of hearing to the petitioner and within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the payment of 20% of the tax demanded should not be insisted upon, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment orders are to be kept in abeyance until a decision is taken on the appeals. No specific issue was left undecided; the court directed action on the pending appeals.

What were the facts?

The petitioner, Kodakara Block Multipurpose Cooperative Society Ltd., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of appeals (Exts.P3 and P7) filed before the Commissioner of Income Tax (Appeals). These appeals were against assessment orders (Exts.P1 and P5). The petitioner was represented by its Secretary. The respondents were the Income Tax Officer, Ward-2(2), Thrissur, and the Commissioner of Income Tax (Appeals), Thrissur. The writ petition was filed on February 19, 2020.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeals filed by the petitioner. Assessee's contention: The petitioner sought a direction for the expeditious disposal of their appeals against the assessment orders. The judgment does not record specific arguments made by the petitioner beyond this request. Revenue's contention: The judgment does not record any specific arguments made by the revenue.

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 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 WP(C).No.4808 OF 2020(A) PETITIONER/S: KODAKARA BLOCK MULTIPURPOSE CO OPERATIVE SOCIETY LTD., NO. R, 1165 ALAGAPPANAGAR P.O, THRISSUR - 680302 REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1. INCOME TAX OFFICER WARD-2(2), THRISSUR, AAYAKAR BAHAVAN NEAR SHAKTHANTHAMPURAN NAGAR THRISSUR 680001 2. COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX THRISSUR 680001 OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4808 OF 2020(A) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3 and P7 appeals preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1 and P5. 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 Exts.P3 and P7 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. AMIT RAWAL sab JUDGE

WP(C).No.4808 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AY 2012-13 DATED 15/11/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE U/S.

RESPONDENT. EXHIBIT P3 AOF THE APPEAL FOR AY 2012-13 BEFORE THE 2ND RESPONDENT DATED 17/12/2019. EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 17/01/2020 FOR 20% OF TAX. EXHIBIT P5 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 15/11/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6 AOF THE DEMAND NOTICE U/S.

RESPONDENT. EXHIBIT P7 AOF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 17/12/2019. EXHIBIT P8 AOF THE NOTICE U/S. 220(6) ISSUED BY THE 1ST RESPONDENT DATED 17/01/2020.

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