Haii Sattar V. Union of India, Ministry of Finance, Dept. of Revenue and Additional Director of Income Tax (International Taxation) -2, Hyderabad and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Kotak Mahindra Bank Ltd. and Hongkong Shanghai Banking Corporation and ICICI Bank Ltd. and Citi Bank

WP/7412/2023

AI Insights

The case involves Haii Sattar, the petitioner, who sought an extension of time for the Commissioner of Income Tax (Appeals) to decide on his appeal concerning income tax matters. The original writ petition (W.P.No.7412 of 2023) had set a six-month deadline for the decision, ending on September 22, 2023. The petitioner requested an extension due to the need to procure additional documents from Saudi Arabia, which he could only access by traveling there. The court considered the circumstances and the unopposed nature of the request by the respondents, leading to the decision to extend the deadline by three months.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 804168 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-09-2023
• Assessment Year: misc
• Laws Referred To: Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI PRAVEEN KUMAR; K MAIMATA CHOUDARY
• Assessee Lawyers: KAILASH NATH
• Keywords: Additional Documents; Appeal; Extension of time; Income Tax; Writ petition
• Section: 151

Judgement Text

"[ 3311 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY,THE TWELFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY l.A.No.3 OF 2023 IN WRIT PETITION NO: 7412 OF 2023 Between Haii Sattar, S/o Late Md.Abdul Sattar, Aged about 56 years' Occ.Business, R/o 8:6-4341B,t17 , om Nagar, Langer House, Jyothi Nagar, Hyderabad - 500008 ...PETITIONER AND '1. Union of lndia, Ministry of Finance, Dept. of Revenue Rep by Secretary, North Block, New Delhi 2. The Additional Director of lncome Tax (lnternational Taxation) -2', Hyderabad 3. Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre New Delhi, Delhi - 110002 4. Kotak Mahindra Bank Ltd.,, llyas Mohammed Khan Estate, Road No.1, Banjara Hills, Hyderabad 5. Hongkong Shanghai Banking Corporation,, 6-3-1 107 and 1108, Rajbhavan Road, Somajiguda, Hyderabad -500082 6. lClCl Bank Ltd.,, H.No.4-1-132, Dwaraka Nagar, Near Kali Mandir, Bandlaguda, Hyderabad 7. Citi Bank,, G-Pulla Redy Building, North Wing, Greenlands Road, Begumpet, Hyderabad - 500016 ...RESPONDENTS Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to extend the orders dated 16.03.2023 in W.P. No. 7412 of 2O23 in lhe present Writ Petition. This Petiticr coming on [c,r hearing, upon perusing the petrtion and affidavit filed in support thereof and ipon reading the Order dated 16/03/2023 in W.P.No 7412 of 202) and upon hearing the arguments of SRI KAILASH NATH P.S S Counsel for the Petitione' and SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENEF AL OF INDIA on behalf of the Respondent Nos.'1 and Ms K MAIVIATA CHOUDARY, SR SC FOR INCOME TAX DEPARTMENT on Behalf of the Respor)dents Nos 2 & 3 and None Appeared for the Respondents Nos.4 to 7 The Court made the 'ollowing: ORDER Heard This application is filed seekinq extension of time prescribed by this Court while disposing of W.P.No.74 2 of 2023 vide order dated 16.03.2023. While disposing rf the said writ petition, this Court had directed respondent No.3 to decide the appeal of thc petitioner wlthin an outer limit of srx (06) months from the date of receipt of copy of the on er and the said six months is coming to end on 22.O9.2023. The instant LA. lras been filed seeking for further extension of the said period as in the course of hearing be fore the Appellate authority, the Appellate authority has directed the petitioner to furnish certain additional documents to substantiate his contention. Those additional documents c: n be obtained only from the place where the petitioner had been working i.e. in Saudi Ar. bia where he worked for almost_ 26 years. The petitioner makes a submission today that hr has got the visa as well and thal he will be proceeding to Saudi Arabia during this montt itself and would be getting the necessary documents and placing them beFore the Appellall authority for its consideration. Hence, prays that further extension of time to be provided to lhe Appellate authority i.e. respondent No.3 to decide the appeal. Learned counsel 'or the respondents did not oppose the LA. Accordingly, we e re of the considered opinion that in the given factual backdrop and also taking into considerittion the reasons.assigned by the applicant, time limit prescribed in w.P.No.7412 of 2023 vide its order dated 16.03.2023 stands extended for a further period of three (03) months from the date of receipt of copy of this order. Meanwhile, it is said that except for the extension of time that has been allowed by this Court. all other conditions would remain as that was prescribed in the order dated 16.03.2023 passed in W.P.No.7412 of 2023, at the time of its disposal- SD/.B. CHANDRA PRAKASH ASSISTANT REG6TRAR @l SECTION OFFICER To, SB BS //TRUE COPY// 1. The Secretary Union of India, Ministry of Finance, Dept. of Revenue Rep by' North Block, New Delhi 2. The Additional Director of Income Tax (lnternational Taxation) -2,' Hyderabad 3. The Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre New Delhi, Delhi - 110002 4. The Kotak Mahindra Bank Ltd.,, llyas Mohammed Khan Estate, Road No 1, Baniara Hills, Hyderabad 5. The Hongkong Shanghai Banking Corporation,, 6-3-1 107 and 1108, Rajbhavan Road, Somajiguda, Hyderabad -500082 6. The lClCl Bank Ltd.,, H.No.4-1-132, Dwaraka Nagar, Near Kali Mandir, Bandlaguda, Hyderabad 7. The Citi Bank, G-Pulla Redy Building, North Wing, Greenlands Road, Begumpet, Hyderabad - 500016 8. One CC to SRl. KAILASH NATH P S S, Advocate.tOPucl 9. One CC to SRl. GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF rNDrA.[OPUC] IO.ONC CC tO MS K I''IAMATA CHOUDARY, SR. SC FOR INCOME TAX DEPARTMENT.[OPUC] 1 1. Two CD Copies HIGH COURT DATED:121092023 ORDER l.A.No.3 OF 2t)23 IN WP.No.7412 >) "