THRIKKAKKARA SERVICE CO-OPERATIVE BANK LTD vs. INCOME TAX OFFICER

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WP(C)/3755/2020HC KeralaKLHC01010558202011 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 appeals (Exts.P2 and P6) in accordance with the law. This decision is to be made after providing the petitioner an opportunity of hearing. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the court ordered that the appeals should be decided without insisting on the payment of 20% of the tax demanded, as per a circular from 2017. Furthermore, recovery proceedings initiated pursuant to the assessment orders are to be kept in abeyance until a decision is taken on the appeals. No issue was expressly left undecided.

What were the facts?

The petitioner, Thrikkakkara Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of appeals (Exts.P2 and P6) filed against assessment orders (Exts.P1 and P4). The petitioner is represented by its Secretary. The respondents are the Income Tax Officer, Commissioner of Income Tax (Appeals), and Joint Commissioner of Income Tax. The writ petition was filed on February 11, 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. (Question of procedure) Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their appeals before the second respondent (Commissioner of Income Tax (Appeals)). Revenue's Contention: The judgment does not record any specific contentions from the revenue side regarding the disposal of the appeals. However, the court's direction implies that the revenue would be bound by the outcome of the appeals.

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 TUESDAY, THE 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3755 OF 2020(T) PETITIONER/S: THRIKKAKKARA SERVICE CO-OPERATIVE BANK LTD NO.148, VADAKODE P. O., ERNAKULAM - 682 021, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD - 1(5), KOCHI, CENTRAL REVENUE TOWER, KOCHI - 682 018. 2 COMMISSIONER OF INCOME TAX (APPEALS) - 2 OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI - 682 018. 3 JOINT COMMISSIONER OF INCOME TAX CENTRAL REVENUE TOWER, KOCHI - 682 018. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3755 OF 2020(T) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P2 and P6 appeals preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1 and P4. 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.P2 and P6 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.3755 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AY 2011-12 DATED 23.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 AOF THE APPEAL FOR AY 2011- 12 BEFORE THE 2ND RESPONDENT DATED 28.1.2017. EXHIBIT P3 AOF THE STAY ORDER OF THE 3RD RESPONDENT DATED 22.5.2017. EXHIBIT P4 AOF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 21.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 AOF THE DEMAND NOTICE U/S 156 DATED 21.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6 AOF THE APPEAL FOR AY 2017- 18 BEFORE THE 2ND RESPONDENT DATED 18.1.2020. EXHIBIT P7 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29.1.2020 FOR 20% OF TAX. EXHIBIT P8 AOF THE NOTICE U/S 221(1) ISSUED BY THE 1ST RESPONDENT DATED 28.1.2020.

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