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

WP(C)/15305/2017HC KeralaKLHC01063252201705 May 2017Author: HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Appellate Authority to take on board the appeal filed by the petitioner (Ext.P2) and consider it in accordance with law. Furthermore, the Court ordered that all proceedings pursuant to the assessment order (Ext.P1) and the demand notice (Ext.P4) would stand stayed until the appeal was considered. The Court did not decide on the merits of the assessment order or the demand, but rather focused on ensuring the appellate process was initiated and that the petitioner would not face coercive action during that period. The ratio of the decision is that a pending appeal should be considered expeditiously, and coercive recovery proceedings can be stayed pending such consideration.

What were the facts?

The petitioner, Ollukkara Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an assessment order dated December 15, 2016, for Assessment Year 2014-15. The petitioner had filed an appeal against this order before the Commissioner of Income Tax (Appeals). While the appeal was pending, the respondent Income Tax Officer issued an order dated March 16, 2017, directing the petitioner to remit 15% of the outstanding demand within 15 days. The writ petition was filed seeking appropriate directions regarding this demand and the pending appeal.

What were the issues?

1. Whether the High Court should issue a direction to the Appellate Authority to take on board and consider the appeal filed by the petitioner. Assessee's Contention: The petitioner argued that an appeal had been filed against the assessment order and that the Appellate Authority should be directed to consider it. They also sought a stay on proceedings pursuant to the assessment order and the demand notice until the appeal was decided. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the revenue's representative, the Government Pleader, was heard by the court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 5TH DAY OF MAY 2017/15TH VAISAKHA, 1939 WP(C).No. 15305 of 2017 (K) --------------------------- PETITIONER: ----------- OLLUKKARA SERVICE CO-OPERATIVE BANK LTD.,

MANNUTHY P.O, THRISSUR - 680 651,

REPRESENTED BY ITS SECRETARY SMT.SUDHA P.K.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.JOSEPH GOPURAN RESPONDENT: -----------

INCOME TAX OFFICER, WARD-2(3), THRISSUR RANGE-2, THRISSUR - 680 001.

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-05-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/

WP(C).No. 15305 of 2017 (K) ---------------------------- APPENDIX PETITIONERS' EXHIBITS: EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER DATED 15-12-2016 FOR THE ASSESSMENT YEAR 2014-15.

EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS) FOR THE ASSESSMENT YEAR 2014-15.

EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BEFORE THE RESPONDENT FOR THE ASSESSMENT YEAR 2014-15.

EXHIBIT P4: TRUE COPY OF THE ORDER NO.PAN.AAAAO0977D/STAY/WARD-2(3)/TCR/2016-17 DT. 16-03-2017.

EXHIBIT P5: TRUE COPY OF OFFICE MEMORANDUM (F.NO.404/72/93-ITCC) DT 29-02-2016.

EXHIBIT P6: TRUE COPY OF THE ORDER DATED 29-07-2016 IN W.P(C) NO.25262 OF 2016(G).

RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE mbr/

ANU SIVARAMAN, J. ----------------------------------- W.P.(C) No.15305 of 2017 ------------------------------------ Dated this the 5th day of May, 2017 J U D G M E N T Aggrieved by Ext.P1 order of assessment, petitioner has submitted Ext.P2 appeal. While pending consideration of Ext.P2 appeal, Ext.P4 order is issued by the respondent, directing the petitioner to remit 15% of the outstanding demand, within 15 days. It is thus seeking appropriate direction, this writ petition is filed. 2. Having heard the learned counsel for the petitioner and the learned Government Pleader, there will be a direction to the Appellate Authority to take on board Ext.P2 appeal and consider the same in accordance with law. Till such time, proceedings pursuant to Exts.P1 and P4 would stand stayed. This writ petition is disposed of accordingly. Sd/-

ANU SIVARAMAN JUDGE smp

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