Ganapathi Co-operative Agricultural Society Ltd V. The Assessing Officer National E-Assessment Centre and Commissioner of Income Tax (Appeals) and Commissioner of Income Tax (Appeals) National Faceless Appeal Centre and Income Tax Officer Ward-2

WP/8844/2021

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The case involves Ganapathi Co-operative Agricultural Society Ltd, represented by its CEO Mr. Mahesh Salian, who filed a writ petition against various income tax authorities challenging an assessment order and a demand notice dated 17th March 2021. The petitioner sought to quash these documents and requested the appellate authority to expedite the disposal of an earlier appeal. The court heard arguments from both sides and decided to direct the appellate authority to expedite the pending appeal and allowed the petitioner to file a statutory appeal against the assessment order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 808583 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 18-11-2022
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal Disposal; Assessment Order; Certiorari; Certiorari; Income Tax; Mandamus; Writ petition
• Section: 143(3); 156

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.8844 OF 2021 (T-IT) BETWEEN: GANAPATHI CO-OPERATIVE AGRICULTURAL SOCIETY LTD SAHAKARI SADANA MAIN ROAD KEMMANNU. UDUPI TALUK AND DISTRICT-576115 BY ITS CEO MR MAHESH SALIAN AGED ABOUT - 42 YRS …PETITIONER (BY SRI. MAHESH.R.UPPIN., ADVOCATE) AND: 1 . THE ASSESSING OFFICER NATIONAL E- ASSESSMENT CENTRE DELHI-110001. 2 . COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R.BUILDING, N.G.ROAD, ATTAVARA, MANGALURU-575 001. 3 . COMMISSIONER OF INCOEM TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI-110001 4 . INCOME TAX OFFICER WARD-2 AAYAKAR BHAVAN, ADI UDUPI MALPE ROAD, UDUPI-576 103. …RESPONDENTS (BY SRI.E.I.SANMATHI., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD.17.3.2021 PASSED BY THE R-1 MARKED AS ANNEXURE-M AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:- 2 ORDER In this petition, the petitioner has sought for the following reliefs: a. Quash the Assessment Order dated 17.03.2021 bearing No.ITBA/AST/S/143(3)/2020-21/103156 1353(1) passed by the 1st Respondent marked as Annexure-M” by issuing a writ in the nature of Certiorari; b. Quash the demand Notice dated 17.03.2021 bearing No.ITBA/AST/S/156/2020-21/1031561 424(1) issued by the 1st Respondent marked as Annexure-“N” by issuing a writ in the nature of Certiorari; c. Issue a writ in the nature of mandamus by directing the 3rd Respondent to dispose of the appeal dt:3.10.2019 bearing No.18932332103 1019 marked as Annexure-“B” within a period of two months and till the disposal of the said appeal, not to make any demand of Income Tax from the petitioner; and d. Grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3 3. A perusal of prayer No.iii in the petition will indicate that the petitioner seeks direction to dispose of the appeal bearing acknowledgement No.189323321031019 dt: 3.10.2019 within a stipulated timeframe. 4. Learned counsel for the petitioner, on instructions submits that the petitioner would co-operate with the appellate authority for expeditious disposal of the aforesaid appeal. Learned counsel also submits that in so far as the prayers Nos.i and ii are concerned, liberty may be reserved in favour of the petitioner to take recourse to such remedies as available in law. 5. Said submission of learned counsel for the petitioner is placed on record. 5. Accordingly, the petition is disposed of directing the appellate authority to dispose of appeal bearing acknowledgement No.189323321031019 dt: 3.10.2019, as expeditiously as possible. 6. In addition thereto, the petitioner is directed to prefer statutory appeal against the impugned assessment 4 order dated 17.03.2021 before the appropriate appellate authority within six weeks from today. Under the peculiar/special facts and circumstances of the case, liberty is reserved in favour of the petitioner to file interlocutory application seeking appropriate interim relief before the appellate authority in the appeal to be filed by the petitioner. It is further directed that in the event the appellate authority passes appropriate orders on the interlocutory application filed by the petitioner, till the appellate authority passes appropriate orders as directed supra, the interim order dated 23.06.2021 passed by this Court would continue to operate and remain in force. SD/- JUDGE Bmc "