BYNDOOR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/2310/2023

AI Insights

The case involves the Byndoor Vyavasaya Seva Sahakari Sangha Niyamitha, represented by its CEO Pratap Chandra Shetty, who filed a writ petition against the Commissioner of Income Tax (Appeals) and other respondents concerning the delay in the disposal of an income tax appeal and a stay application. The petitioner sought a directive for the expeditious handling of their appeal and stay application, which were filed electronically. The court considered a similar previous case (W.P. No.22913/2022) and decided to issue a similar directive, emphasizing the need for timely judicial processes in tax-related appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752833 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Coercive Measures; Income Tax; Stay Application

Judgement Text

" - 1 - WP No. 2310 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2310 OF 2023 (T-IT) BETWEEN: BYNDOOR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA REGISTERED UNDER KCS ACT 1959 YEDTHARE BYNDOOR, KUNDAPURA TALUK -576214 UDUPI DISTRICT REPRESENTED BY ITS C E O: PRATAP CHANDRA SHETTY AGE: 34 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 FACELESS ASSESSMENT CENTRE DELHI -110002 3. INCOME TAX OFFICER WARD-1 AAYAKAR BHAVAN Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 2310 of 2023 ADI -UDUPI MALPE ROAD UDUPI -576103 …RESPONDENTS (BY SRI. E.I,SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE OF THE APPEAL ANNEXURE-C DATED 22/10/2022 BEARING PAN NO. AACAB5016C FILED BY THE PETITIONER IN THE E-PORTAL 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. OR IN THE ALTERNATIVE DIRECT THE R-3 TO FORWARD THE APPLICATION FILED UNDER ANNEXURE-E DATED 24/10/2022 TO THE R-2 AND IN TURN DIRECT THE R-2 TO CONSIDER THE SAID APPLICATION IN ACCORDANCE WITH LAW AND TILL THE DISPOSAL OF THE SAID APPLICATION NOT TO RECOVER THE TAX UNDER DEMAND. THIS PETITION, COMING ON FOR PRELIMINARY 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 - 3 - WP No. 2310 of 2023 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 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 - 4 - WP No. 2310 of 2023 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 – the Assessing Officer to 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 RB "