THE KANICHUKULANGARA SERVICE CO-OPERATIVE BANK LTD.NO.1179 vs. INCOME TAX OFFICER

WP(C)/4006/2020HC KeralaKLHC01010979202012 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 must be made after providing the petitioner an opportunity of being heard, and within a period of three months from the date of receiving a copy of the judgment. Furthermore, the Court ordered that recovery proceedings against the petitioner be kept in abeyance until a decision is taken on the appeal. The Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, The Kanichukulangara Service Co-operative Bank Ltd. No. 1179, filed a writ petition before the High Court of Kerala seeking a direction to dispose of its appeal (Ext.P3) pending before the Commissioner of Income Tax (Appeals) (second respondent). This appeal was filed against an assessment order (Ext.P1) passed by the Income Tax Officer, Ward-5 (first respondent). The petitioner sought a timely decision on their appeal. The assessment year(s) are not specified in the judgment.

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? (Question of procedure/mandamus). Assessee's Contention: The petitioner argued that its appeal before the second respondent needs to be expedited and a decision taken thereon. The petitioner relied on the principle that appeals should be decided expeditiously. Revenue's Contention: The judgment records that the learned counsel for both sides were heard, implying the revenue was represented. However, no specific arguments or reliance on authorities by the revenue are recorded in the judgment.

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 12TH DAY OF FEBRUARY 2020 / 23RD MAGHA, 1941 WP(C).No.4006 OF 2020(A) PETITIONER/S: THE KANICHUKULANGARA SERVICE CO-OPERATIVE BANK LTD.NO.1179 KANICHUKULANGARA.P.O,ALAPPUZHA-688582, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-5,OFFICE OF THE INCOME TAX OFFICER, A.N.PURAM,ALAPPUZHA,PIN-688011. 2 COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686002. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4006 OF 2020(A) 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. Till such time a decision is taken on the petitions, recovery proceedings shall be kept in abeyance. AMIT RAWAL sab JUDGE

WP(C).No.4006 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FO AY 2017-18 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 AOF THE DEMAND NOTICE U/S 156 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 AOF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 22.01.2020 EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 04.02.2020 FOR 20% OF TAX.

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