THE EDAVANAKKAD SERVICE CO-OPERATIVE BANK LTD NO.01 V. INCOME TAX OFFICER

WP(C)/6606/2020

AI Insights

The case involves the Edavanakkad Service Co-operative Bank Ltd, which approached the High Court of Kerala seeking intervention regarding the delay in the disposal of their appeals against various assessment orders issued by the Income Tax Officer. The appeals were pending before the Commissioner of Income Tax (Appeals). The petitioner argued that the prolonged delay in deciding these appeals was causing undue hardship. The court heard the arguments from both sides and decided to direct the Commissioner of Income Tax (Appeals) to expedite the decision-making process on these appeals, ensuring that the petitioner is not required to pay 20% of the disputed tax amount as a precondition for the appeal process, in line with the 2017 circular.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 758378 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-03-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: C A JOJO; MATHEWS JOSEPH
• Keywords: Appeal; Assessment Order; Income Tax; Recovery proceedings
• Section: 143(1); 156

Judgement Text

"WP(C).No.6606 OF 2020(A) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6606 OF 2020(A) PETITIONER/S: THE EDAVANAKKAD SERVICE CO-OPERATIVE BANK LTD NO.01 EDAVANAKKAD P.O.ERNAKULAM, PIN-682 502, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 INCOME TAX OFFICER WARD-2(5), INCOME TAX OFFICE, LG TOWERS, THOPPUMPADY, ERNAKULAM-682 005. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682 018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6606 OF 2020(A) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3, P6, P9 and P12 appeals preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1, P4,P7 and P10. 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.P3, P6, P9 and P12 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 appeals, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.6606 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER YA 2013-14 DATED 6.1.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 6.1.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2013-14 BEFORE THE 2ND RESPONDENT DATED 5.2.2016 EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER AY 2014-15 DATED 30.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 30.12.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P6 A TRUE COPY OF THE APPEAL FOR AY 2014-15 BEFORE THE 2ND RESPONDENT DATED 1.2.2017 EXHIBIT P7 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 26.12.2017 BY THE 1ST RESPONDENT EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE FOR U/S 156 DATED 26.12.2017 ISSUED BY THE FIRST RESPONDENT EXHIBIT P9 A TRUE COPY OF THE APPEAL FOR AY 2015-16 BEFORE THE 2ND RESPONDENT DATED 25.1.2018 EXHIBIT P10 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P11 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P12 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 30.1.2020 EXHIBIT P13 A TRUE COPY OF THE INTIMATION U/.S 143(1) DATED 1.10.2019 FOR AY 2018-19 WP(C).No.6606 OF 2020(A) 4 EXHIBIT P14 A TRUE COPY OF THE 20% DEMAND DATED 19.2.2020 ISSUED BY THE 1ST RESPONDENT "