GANGULI TOWN SOUHARDA CO-OPERATIVE LTD V. COMMISSIONER OF INCOME TAX (APPEALS)

RP/181/2020

AI Insights

The case involves Ganguli Town Souharda Co-operative Ltd, which filed a review petition against the order passed in W.P.No.2826/2020 (T-IT). The petitioner argued that there was an error apparent on the face of the record as the subject matter was covered by a different decision, W.P.No.1879/2020 (T-RES), rather than the one invoked, W.P.No. 48414/2018 (T-RES). The court acknowledged its mistake in referencing the wrong case and recognized the need to align the decision with the precedent set in W.P.No.1879/2020, which had granted relief without the pre-deposit requirement for the appeal.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 754803 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-06-2020
• Assessment Year: misc
• Other Referred Cases: SAGAR CREDIT CO-OPERATIVE SOCIETY LTD VS. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER, M/s. SWABHIMANI SOUHARDA CREDIT COOPERATIVE LTD., Vs. GOVERNMENT OF INDIA
• Laws Referred To: Order 47 Rule 1, Section 114 of CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JEEVAN NEERALGI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Error apparent; Income Tax; Pre-deposit; Review petition; Writ petition
• Section: 114; 47

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OFJUNE, 2020 BEFORE THE HON’BLE MR. JUSTICE KRISHNA S.DIXIT R.P NO.181/2020 (T-IT) BETWEEN: GANGULI TOWN SOUHARDA CO-OPERATIVE LTD NO.5/215, NEAR CAR STREET, GANGOLLI, BYNDOOR TALUK, UDUPI DISTRICT – 576 216. REPRESENTED BY ITS SECRETARY MR. GANESH NAYAK ... PETITIONER (BY SRI. MAHESH R.UPPIN, ADVOCATE) AND: 1. COMMISIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C.R.BUILDING, N.G. ROAD, ATTAVARA, MANGALURU – 575 001. 2. INCOME TAX OFFICER, WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI- 576 103. ... RESPONDENTS (BY SRI. JEEEVAN J.NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED: 05.02.2020 PASSED IN WP NO.2826/2020 (T-IT), ON THE FILE OF THE HON’BLE HIGH COURT OF KARNATAKA, BENGALURU. THIS REVIEW PETITION COMING ON FOR ORDERS THROUGH VIDEO CONFERENCE THIS DAY, THE COURT MADE THE FOLLOWING: 2 ORDER This petition seeks review of judgment dated 05.02.2020 made in W.P. No.2826/2020 (T-IT) on the ground of existence of error apparent on the face of the record inasmuch as, the subject matter of said Writ Petition was covered by the decision in W.P.No.1879/2020 (T-RES) whereas, what was invoked is W.P.No. 48414/2018 (T-RES). 2. Learned Panel Counsel Shri Jeevan J Neeralgi, on request having accepted notice for the Revenue, opposes the review petition contending that no review lies on the ground urged in the petition although, the review petitioner may have a good case in appeal. 3. Having heard the learned counsel for the parties and having perused the petition papers, this Court grants relief to the review petitioner because: a) petitioner had sought for a direction to dispose off his pending appeal without insisting upon making of pre-deposit, in the given circumstances of the case; in an identical matter, i.e., W.P.No.1879/2020 i.e., SAGAR CREDIT CO- 3 OPERATIVE SOCIETY LTD Vs. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER, a direction was given by this Court to dispose off the appeal filed by the Assessee sans pre-deposit requirement and therefore, the review petitioner too ought to have been granted similar relief; and, b) because of the mistake of this Court, the case in W.P.No.2826/2020 was disposed off in terms of judgment dated 16.01.2020 in W.P.No.48414/2018 (T-IT) c/w W.P.No.14381/2019 (T-IT) between M/s. SWABHIMANI SOUHARDA CREDIT COOPERATIVE LTD., Vs. GOVERNMENT OF INDIA, which may be relevant for consideration of petitioner’s appeal before the appellate authority; but that was not the case pleaded by the review petitioner in his writ petition; thus, there is error apparent on the face of the record that has crept in because of inadvertence attributable to this Court and therefore, the same needs to be set right; this Court sincerely regrets its mistake that has put the petitioner to some difficulty. 4 In the above circumstances, this review petition succeeds; the judgment dated 05.02.2020 in W.P.No.2826/2020 (T-IT) has been reviewed & recalled; the writ petition is disposed off in terms of judgment dated W.P.No.1879/2020 (T-IT) between SAGAR CREDIT CO- OPERATIVE SOCIETY LTD VS. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER, mutantis mutandis. No costs. Sd/- JUDGE DS/RKA "