BEEJADY FISHERMEN CO OPERATIVE SOCIETY N V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/1662/2023

AI Insights

The case involves Beejady Fishermen Cooperative Society, which filed a writ petition under Article 227 of the Constitution of India, seeking directions for the expeditious disposal of their appeal by the Commissioner of Income Tax (Appeals) and a stay on any income tax demands until the appeal is resolved. The petitioner referenced a similar case (W.P. No.22913/2022) where the court had directed the Appellate Authority to dispose of the appeal quickly and instructed the consideration of a stay application within three weeks. The respondents did not oppose the request for a timeline for the stay application and the appeal's disposal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752777 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 21-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Article 227 of the Constitution of India
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Coercive Measures; Income Tax; Stay

Judgement Text

" - 1 - WP No. 1662 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 1662 OF 2023 (T-IT) BETWEEN: BEEJADY FISHERMEN CO OPERATIVE SOCIETY N REGD UNDER KCS ACT, 1959 BEJADY POST KOTESHWARA KUNDAPURA, UDUPI-576222 REPRESENTED BY ITS CHIEF SECRETARY RAMESH AGED ABOUT 50 YEARS. …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO.356, C R BUILDING I P ESTATE NEW DELHI-110002. 2. ASSESSING OFFICER NATIONAL E ASSESSMENT CENTRE DELHI-110002. 3. INCOME TAX OFFICER WARD 1 AAYAKAR BHAVAN AADI UDUPI MALPE ROAD UDUPI-576103 …RESPONDENTS (BY SRI.E.I. SANMATHI., ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 1662 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE OFF THE APPEAL DATED 24.10.2022 MARKED AS ANNX-C FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER. THIS PETITION, COMING ON FOR PRELIMINRY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed this petition for a direction to the first respondent to dispose of the petitioner’s appeal [Annexure-C] within a timeline, or in the alternative, has sought for directions to the second respondent to consider his application for stay [Annexure-E] with a direction to the second respondent not to take any action until such application for stay is considered. Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances this Court has disposed of the writ petition in W.P. No.22913/2022 by order dated 09.12.2022 directing - 3 - WP No. 1662 of 2023 the Appellate Authority to dispose of the appeal expeditiously with simultaneous direction to the second respondent to consider the application for stay and pass suitable orders in accordance with law within a period of three [3] weeks from the date of receipt of a copy of the order with a further direction that no precipitative or coercive measures shall be taken. As such, this Court may consider passing similar orders in this petition. Sri E I Sanmathi, the learned standing counsel for the respondents, who is called upon to accept notice, submits that this Court could consider directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within three [3] months from the date of receipt of a certified copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal. In the light of the above, the petition stands disposed of directing the second respondent to - 4 - WP No. 1662 of 2023 consider the petitioner’s application for stay [Annexure-E] within a period of three [3] months from the date of receipt of a certified copy of this order strictly in accordance with law and until such decision, the respondents are restrained from taking any coercive measures against the petitioner. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. SD/- JUDGE SA "