M/S BIJAPUR DISTRICT EDUCATION SOCIETY V. THE PRINCIPAL COMMISSIONER AND ORS

WP/202254/2023

AI Insights

The case involves the Bijapur District Education Society, which filed a writ petition against the Income Tax authorities, seeking a directive for the expeditious handling of their appeal concerning the assessment year 2014-15 under the Income Tax Act, 1961. The petitioner was represented by Sri Hemanth, and the respondents by Sri M. Thirumalesh. The primary contention was the delay in the appellate process and the concern over coercive actions based on previous assessment and rectification orders. The court's decision focused on ensuring a timely review of the petitioner's appeal by the designated appellate authority.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 697494 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 05-04-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: HEMANTH
• Keywords: Appeal; Assessment Year; Coercive Action; Income Tax; Writ of Mandamus
• Section: 226; 227

Judgement Text

" - 1 - NC: 2024:KHC-K:2847 WP No. 202254 of 2023 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 5TH DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE V SRISHANANDA WRIT PETITION NO.202254/2023 (T-IT) BETWEEN: M/S. BIJAPUR DISTRICT EDUCATION SOCIETY, C/O. PDJ PRE UNIVERSITY COLLEGE, BAGALKOT ROAD, BIJAPUR, KARNATAKA 586101. REP. BY HON. SECRETARY …PETITIONER (BY SRI HEMANTH, ADVOCATE, FOR SRI MALLAHAR RAO, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-4 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW DELHI – 110001. 3. THE INCOME TAX OFFICER (EXEMPTIONS), WARD-1 KALABURAGI-585105. …RESPONDENTS (BY SRI M. THIRUMALESH, ADVOCATE) Digitally signed by RENUKA Location: High Court Of Karnataka - 2 - NC: 2024:KHC-K:2847 WP No. 202254 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF MANDAMUS OR IN THE LIKE NATURE OF WRIT, DIRECTING THE CONCERNED COMPETENT RESPONDENT NO.2 - FIRST APPELLATE AUTHORITY TO CONSIDER THE APPEAL FILED BY THE PETITIONER, VIDE ANNEXURE-E, AND PASS AN ORDER FOR THE RELEVANT ASSESSMENT YEAR 2014- 15, UNDER THE INCOME TAX ACT, 1961, IN AN EXPEDITIOUS MANNER IN ACCORDANCE WITH LAW, AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Heard Sri Hemanth, learned counsel for the petitioner and Sri M. Tirumalesh, learned counsel for the Respondents. 2. The writ petition is filed with the following prayers: (i) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.2 – first appellate authority to consider the appeal filed by the petitioner, vide ANNEXURE-E, and pass an order for the relevant Assessment Year 2014-15, under the Income Tax Act, 1961, in an expeditious manner in accordance with law; (ii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned respondent authorities, to not to proceed with any kind of coercive initiative against the petitioner, under - 3 - NC: 2024:KHC-K:2847 WP No. 202254 of 2023 the Income Tax Act, 1961, in pursuance to the assessment order, demand notice both dated 16.03.2016 vide ANNEXURE-B, and Rectification order dated 30.01.2024 vide ANNEXURE-D till the adjudication of the Appeal before 3rd Respondent in Appeal No.: CIT(A), Bengaluru6/ 10212/ 2017-18, for the assessment year: 2015-16; (iii) Issue a Writ of Prohibition or any other writ of like nature, directing the respondent No.3 not to proceed with coercive steps by way of any recovery proceedings of whatsoever in nature, with respect to the appeal filed by the petitioner vide ANNEXURE-E, pending on the file of respondent No.2, till the disposal of appeal before 2nd Respondent, for the assessment year: 2014-15; and (iv) Pass such other or further orders as this Hon’ble Court may deems fit in the facts and circumstances of the case, in the interest of justice and equity. 3. The grievance of the writ petitioner is that as per Annexure-E the appeal filed by him is to be expeditiously disposed of after affording an opportunity of personal hearing. Even though the writ petition has got several other prayers, as per the petitioner if the prayer No.1 is granted he would be satisfied. - 4 - NC: 2024:KHC-K:2847 WP No. 202254 of 2023 4. Sri Thirumalesh submits that if a direction is issued to afford an opportunity of personal hearing by this Court, the authority would afford an opportunity and dispose of the appeal as expeditiously as possible. 5. Placing the submission of Sri Thirumalesh, the following order is passed: ORDER i. The writ petition is allowed only with regard to prayer No.1 supra. ii. Accordingly, the 2nd respondent is directed to consider the appeal filed by the petitioner vide Annexure-E and dispose of the same as expeditiously as possible after affording an opportunity of personal hearing. Sd/- JUDGE SBS CT:SI List No.: 1 Sl No.: 4 "