THE THODUPUZHA SERVICE COOPERATIVE BANK LIMITED V. COMMISSIONER OF INCOME-TAX (APPEALS)

WP(C)/7091/2020

AI Insights

The case involves the Thodupuzha Service Cooperative Bank Limited, which approached the High Court of Kerala seeking a directive for the Commissioner of Income-Tax (Appeals) to expedite the decision-making process on multiple appeals against various assessment orders. These appeals were related to different assessment years, and the petitioner contested the delay in their disposal. The court's intervention was sought to ensure a timely resolution and to challenge the requirement of a 20% tax payment for the appeal process, as stipulated in a 2017 circular. The court's decision aimed to uphold the principles of fair hearing and timely justice in tax-related disputes.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 726675 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-03-2020
• Assessment Year: misc
• Other Referred Cases: Writ Appeal 1529/2019
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: A KUMAR; P J ANILKUMAR; G MINI; P S SREE PRASAD; JOB ABRAHAM; AJAY ANAND
• Keywords: Appeals; Assessment orders; Income Tax; Recovery proceedings
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.7091 OF 2020(J) PETITIONER: THE THODUPUZHA SERVICE COOPERATIVE BANK LIMITED NO.969, THODUPUZHA P.O., IDUKKI DISTRICT, PIN-685 584, REPRESENTED BY ITS MANAGING DIRECTOR SOMAN.T.R. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 COMMISSIONER OF INCOME-TAX (APPEALS) ERNAKULAM, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036. 2 INCOME TAX OFFICER, NON-CORPORATE WARD 2 AND TPS THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA-685 584. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(c). No. 7091 of 2020 2 J U D G M E N T Petitioner has approached this Court seeking a direction to dispose of Exts.P2, P2 (a), P2 (b), P2 (c), P2 (d), & P2 (e) appeals preferred before the 1st respondent/Commissioner of Income Tax (Appeals) against the assessment orders Exts.P1, P1 (a), P1 (b), P1 (c), P1 (d), & P1 (e). 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the 1st respondent to take decision on Exts.P2, P2 (a), P2 (b), P2 (c), P2 (d), & P2 (e) 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 decision is taken on the appeals, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. (Sd/-) AMIT RAWAL LU JUDGE W.P.(c). No. 7091 of 2020 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2010-11 DATED 27.12.2016. EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2011-12 DATED 27.12.2016. EXHIBIT P1 B TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2012-13 DATED 28.03.2015 AND ORDER UNDER SECTION 154 DATED 09.06.2015. EXHIBIT P1C TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 19.03.2016. EXHIBIT P1 D TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2014-15 DATED 22.12.2016. EXHIBIT P1 E TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 20.12.2019. EXHIBIT P2 TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2010-11 DATED 25.01.2017. EXHIBIT P2 A TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2011-12 DATED 25.01.2017. EXHIBIT P2 B TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2012-13 DATED 14.07.2017. EXHIBIT P2 C TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2013-14 DATED 25.04.2016. EXHIBIT P2 D TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2014-15 DATED 25.01.2017. EXHIBIT P2 E TRUE COPY OF APPEAL FILED IN FORM 35 FOR AY 2017-18 DATED 23.01.2020. EXHIBIT P3 TRUE COPY OF STAY APPLICATION FOR AY 2010- 11 DATED 20.02.2020. EXHIBIT P3 A TRUE COPY OF STAY APPLICATION FOR AY 2011- 12 DATED 20.02.2020. EXHIBIT P3 B TRUE COPY OF STAY APPLICATION FOR AY 2012- 13 DATED 27.02.2020. EXHIBIT P3 C TRUE COPY OF STAY APPLICATION FOR AY 2013- 14 DATED 20.02.2020. W.P.(c). No. 7091 of 2020 4 EXHIBIT P3 D TRUE COPY OF STAY APPLICATION FOR AY 2014- 15 DATED 20.02.2020. EXHIBIT P3 E TRUE COPY OF STAY APPLICATION FOR AY 2017- 18 DATED 27.02.2020. EXHIBIT P4 TRUE COPY OF THE JUDGMENT OF THE HON'BLE DIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 01.07.2019. // True Copy // PA to Judge "