THRIKKADAVOOR SERVICE CO-OPERATIVE BANK LTD vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/5129/2020HC KeralaKLHC01013988202024 February 2020Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Commissioner of Income Tax (Appeals) to dispose of the appeal filed by the Thrikkadavoor Service Co-operative Bank Ltd. within a period of two months from the date of notice to the petitioner. Furthermore, the Court ordered that recovery proceedings shall be kept in abeyance until the appeal is disposed of. The reasoning is based on the pendency of the appeal before the appellate authority. The operative direction is to dispose of the appeal within a stipulated time and to stay recovery proceedings. No issue was expressly left undecided.

What were the facts?

The petitioner, Thrikkadavoor Service Co-operative Bank Ltd., filed an appeal before the Commissioner of Income Tax (Appeals) against an assessment order. The present writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of this pending appeal. The petitioner is a Co-operative Bank, and the respondents are the Central Board of Direct Taxes, the Income Tax Officer, Ward 4, Kollam, and the Commissioner of Income Tax (Appeals), Thiruvananthapuram. The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history involves the filing of an appeal before the CIT(A) and the subsequent filing of this writ petition.

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, a Co-operative Bank, against an assessment order? (Question of procedure and administrative efficiency) Assessee's Contention: The petitioner, through its writ petition, implicitly seeks a direction for the expeditious disposal of its appeal. No specific authorities or precedents are mentioned in the judgment for this contention. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side. The court's order is based on the pendency of the appeal and the need for its disposal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5129 OF 2020(M) PETITIONER: THRIKKADAVOOR SERVICE CO-OPERATIVE BANK LTD NO.Q.188, NEERAVIL, PERINAD P O, KOLLAM- 691601, REPRESENTED BY ITS SECRETARY GITTY SUDHEER. BY ADV. DR.K.P.PRADEEP RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, WARD 4, KOLLAM, AAYAKKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM-691001. 3 COMMISSIONER OF INCOEM TAX(APPEALS) THIRUVANANTHAPURAM, AAYAKAR BHAVAN, INCOME TAX OFFICE, KOWDIAR, THIRUVANANTHAPURAM-695003 CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5129 OF 2020(M) ..2.. JUDGMENT Dated this the 24th day of February 2020 The petitioner, who is a Co-operative Bank, filed appeal before the 3rd respondent as against the assessment. In the light of pendency of appeal, the 3rd respondent is directed to dispose the appeal within a period of two months after notice to the petitioner. 2. Till then, the recovery proceedings shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE PR/24.02.2020

WP(C).No.5129 OF 2020(M) ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER NO.AACAT0691F/2017-18 DATED 28/11/2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 23.12.2019 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE NO. ITBA/AST/S/156/2019-20/1021262603(1) DATED 28.11.2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE STAY APPLICATION FILED ON 15.01.2020 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL.

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