Initiation of Recovery Proceedings on pending Income Tax Appeal: Kerala HC directs to Dispose Appeal within 3 Months [Read Order]
![Initiation of Recovery Proceedings on pending Income Tax Appeal: Kerala HC directs to Dispose Appeal within 3 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Initiation-of-Recovery-Proceedings-Income-Tax-Appeal-Kerala-HC-Dispose-Appeal-taxscan.jpg "Initiation of Recovery Proceedings on pending Income Tax Appeal: Kerala HC directs to Dispose Appeal within 3 Months [Read Order]")
The Kerala High Court directed the Income Tax department to dispose of the pending appeal within 3 months as the recovery proceedings under the Income Tax Act, 1961 was initiated during the pendency of the Income Tax Appeal. Kunnamkulam Co-Operative Urban Society Limited, the petitioner challenged the order dated 29/08/2023 of the Commissioner of Income Tax (Appeals) before the Income...
The Kerala High Court directed the Income Tax department to dispose of the pending appeal within 3 months as the recovery proceedings under the Income Tax Act, 1961 was initiated during the pendency of the Income Tax Appeal.
Kunnamkulam Co-Operative Urban Society Limited, the petitioner challenged the order dated 29/08/2023 of the Commissioner of Income Tax (Appeals) before the Income Tax Appellate Tribunal in appeal. The appeal was filed on 04/10/2023 accompanied by an application for stay. The grievance of the petitioner is that pending the appeal, recovery proceedings are being initiated.
The Court found that the appeal is not yet disposed of, therefore it viewed that it would be sufficient if the appeal isdisposed of by the Tribunal expeditiously and till then the recovery proceedings are kept in abeyance.
As per the Income Tax Act, Section 122 provides that in case the assessee fails to pay any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, the same shall be recoverable in the manner specified in the Act for the recovery of arrears of tax.
A single judge bench of Justice Sathish Ninan disposed of the writ petition with a direction to the Tribunal to hear and dispose of the appeal as expeditiously as possible and at any rate within three months from the date of receipt.
To Read the full text of the Order CLICK HERE
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