KADAKKAL SERVICE CO-OPERATIVE BANK LTD.NO.3456, vs. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE,

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WP(C)/3777/2020HC KeralaKLHC01010490202011 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) (third respondent) 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 made in accordance with the law, after providing the petitioner an opportunity of hearing. Crucially, the court ordered that the appeal should be decided without insisting on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, recovery proceedings pursuant to the assessment order were to be kept in abeyance until a decision was taken on the appeal. The court did not decide the merits of the appeal itself, but rather directed its disposal.

What were the facts?

The petitioner, Kadakkal Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of its appeal (Ext.P2) pending before the Commissioner of Income Tax (Appeals) (third respondent). The appeal was filed against an assessment order (Ext.P1). The petitioner was represented by its Secretary, and the respondents included the Central Board of Direct Taxes, the Income Tax Officer, Ward 4, and the Commissioner of Income Tax (Appeals). The writ petition was filed in February 2020.

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 for the expeditious disposal of its appeal pending before the Commissioner of Income Tax (Appeals). Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side. However, the court's direction implies that the revenue's position would be subject to the outcome of the appeal and 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 TUESDAY, THE 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3777 OF 2020(V) PETITIONER/S: KADAKKAL SERVICE CO-OPERATIVE BANK LTD.NO.3456, KADAKKAL, K P VI 63, KOTTARAKKARA,KOLLAM - 691 536, REPRESENTED BY ITS SECRETARY ASHOKAN P. BY ADV. DR.K.P.PRADEEP RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI - 110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, WARD 4, AAYAKKAR BHAVAN, INCOME TAX OFFICE, NEAR KARABALA JUNCTION, RAILWAY STATION ROAD, KOLLAM - 691 001. 3 COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN, INCOME TAX OFFICE, KOWADIAR, THIRUVANANTHAPURAM - 695 003. 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.3777 OF 2020(V) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the third 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 third 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. sab AMIT RAWAL JUDGE

WP(C).No.3777 OF 2020(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.AAAAT2910R/2017-18 DATED 09/12/2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT. EXHIBIT P2OF THE APPEAL DATED 07/01/2020 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P3OF THE DEMAND NOTICE NO.PAN AAAAT2910R/2017-18 DATED 09/12/2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4OF THE STAY APPLICATION FILED ON 07/02/2020 BEFORE THE 3RD RESPONDENT IN EXT.P2 APPEAL.

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