THE POYYA SERVICE CO-OPERATIVE SOCIETY LTD.NO.812 vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

PDF · subscribers
WP(C)/4437/2020HC KeralaKLHC01012174202017 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to decide the appeal (Ext. P2) in accordance with the law. This decision is to be made after providing the petitioner with an opportunity of hearing. The disposal must occur within three months from the date of receiving a copy of the judgment. Crucially, the Court directed that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance until a decision is reached on the appeal. The judgment does not record any specific findings on the merits of the assessment or the appeal.

What were the facts?

The petitioner, The Poyya Service Co-Operative Society Ltd. No. 812, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition sought a direction for the Commissioner of Income Tax (Appeals) to dispose of an appeal (Ext. P2) that the petitioner had filed against an assessment order (Ext. P1). The assessment order was passed by the Income Tax Officer, Ward 2(4), Thrissur. The appeal was pending before the Commissioner of Income Tax (Appeals), Thrissur.

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 sought a direction from the High Court to expedite the disposal of their appeal before the Commissioner of Income Tax (Appeals). No specific arguments were recorded regarding the merits of the appeal itself. Revenue's Contention: The revenue did not present any specific arguments against the petitioner's prayer for a direction to dispose of the appeal. The judgment indicates that the matter was heard by learned counsel on both sides, implying the revenue was represented.

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 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4437 OF 2020(D) PETITIONER/S: THE POYYA SERVICE CO-OPERATIVE SOCIETY LTD.NO.812 POOPPATHY P.O., POOPPATHY, (VIA) MALA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680001. 2 THE INCOME TAX OFFICER, WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN-680001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4437 OF 2020(D) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the first 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 first 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.4437 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 29.11.2019 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2012-13. EXHIBIT P2 COPY OF THE APPEAL DATED 31.12.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2012-13. EXHIBIT P3 COPY OF THE ORDER PROCEEDING DATED 05.02.2020 ISSUED BY THE 2ND RESPONDENT.

Latest GST High Court judgments

Search GST case law →