ALOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER
What did the High Court hold?
The High Court of Kerala, considering the submissions of both parties and relying on the judgment in W.A. No. 1536 of 2019 and connected cases, disposed of the writ petition. The Court directed the Commissioner of Income Tax (Appeals) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court further directed that recovery proceedings and the collection of assessed tax should be kept in abeyance pending the disposal of the appeal. The reasoning is based on the admission by the revenue that the facts are similar to a previous case where such directions were issued. The operative directions are to dispose of the appeal expeditiously and to stay recovery proceedings.
What were the facts?
The petitioner, Aloor Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought directions concerning its pending statutory appeal before the Commissioner of Income Tax (Appeals). The petitioner relied on a previous Division Bench judgment in W.A. No. 1536 of 2019 and connected cases, which directed the disposal of appeals and a stay of recovery proceedings during the pendency of such appeals. The Income Tax Officer and the Commissioner of Income Tax (Appeals) were the respondents. The assessment year(s) are not explicitly stated in the judgment.
What were the issues?
1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the statutory appeal filed by the petitioner at the earliest, considering the judgment in W.A. No. 1536 of 2019 and connected cases. 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the petitioner's appeal. Assessee's Contentions: The petitioner contended that the Division Bench in W.A. No. 1536 of 2019 had directed the disposal of appeals and a stay of recovery proceedings during the pendency of appeals. The petitioner argued that the facts of its case were substantially similar to those considered in the aforementioned judgment and therefore, the same directions should be applied. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the case were substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019 and stated that the judgment could be followed.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 19TH DAY OF SEPTEMBER 2019 / 28TH BHADRA, 1941 WP(C).No.24808 OF 2019(A) PETITIONER/S: ALOOR SERVICE CO-OPERATIVE BANK LIMITED NO 693, REPRESENTED BY ITS SECRETARY, PHILO JOSEPH, AGED 56 YEARS, W/O DAVIS, ALOOR P.O.VIA KALLETTUMKARA,THRISSUR DISTRICT, PIN-680 684. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-68001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-68001. OTHER PRESENT: SC SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- J U D G M E N T Dated this the 19th day of September 2019 Heard Sri.C.A. Jojo, the learned counsel for the petitioner and Sri.Jose Joseph, the learned Standing Counsel for respondents.
Petitioner refers to and relies on the judgment in W.A. No.1536 of 2019 and connected cases dated 01.07.2019 to contend that the Division Bench directed disposal of appeal and also stay of recovery proceedings during the pendency of the appeal.
The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. The writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/2nd respondent to consider and dispose of the subject statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi -3- Service Co-operative Bank Ltd. v. The Commissioner of Income Tax1, Calicut and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. S.V.BHATTI JUDGE jjj 1 2019 (2) KHC 287 -4-
Appendix — schedule of exhibits
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