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

WP/7497/2023

AI Insights

The case involves Haji 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. Initially, the court had set a six-month deadline for the appeal to be decided, which was nearing its end. The petitioner requested an extension due to the need to submit additional documents that were only available in Saudi Arabia, as he had been working there for a significant period. The court considered the circumstances and the unopposed nature of the request by the respondents and granted a further three-month extension.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 804166 (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 MAMATA CHOUDARY
• Assessee Lawyers: KAILASH NATH
• Keywords: Document submission; Extension of time; Income tax appeal; 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 A.No.3 OF 2023 WRIT PETITION NO: 7497 OF 2023 Between AND Haji Sattar,, 9/o Late Md.Abdul Sattar, Aged about 56 years, Occ. Business, No 13-6-43418117, Om Nagar, Langer House, Jyothi Nagai, Hyderabad 500008 ...PETITIONER 1. Union of lndla,, 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 1'10002 4_ Kotak Mahindra Bank Ltd.,, Banjara Hills, Hyderabad llyas Mohammed Khan Estate, Road No.1 , 5 7 Hongkong Shanghai Banking Corporation,, 6-3-1107 and 1108, Rajbhavan Road, Somajiguda, Hyderabad 500082 6. lClCl Bank Ltd., H.No.4-1-'132, Dwaraka Bandlaguda, Hyderabad Nagar, Near Kali Mandir, 9iti.Bank,, GPulla Redy Building, North Wing, Greentands 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. 749t of 2023 in the present writ Petition. I I i I I l I i IN This Pet'ion coming on [or hearing, upon perusing the petition and affidavit filed in su )port thereof and upon reading the Order dated 1610312023 in W.P.No.7497 of 2( ?3 and upon hearing the arguments of SRI KAILASH NATH P.S.S. Counse f( r the Petitioner and SRI GADI PRAVEEN KU[/AR,DEPUTY SOLICITOR GENE RAL OF INDIA on behalf of the Respondent Nos'1 and Ms K MAIvIATA CHOUDARY, SR SC FOR INCOME TAX DEPARTMENT on Behalf of the Resp)ndents Nos.2 & 3 and None Appeared for the Respondents Nos.4 to 7. The Court made thr: following: ORDER Heard. This applicrilr rn is llled set'kinq extension of time prescribed by this Court nhilc drsposing ol ' P.No.7'197 of 2O-23 r ide order dated 16.()3.2423 Whilc dispo;irLg of the said wr it pctition, this Coult had clirectecl respon(l(int No-3 to decide the a rpeal of the pctitioncr within an outer limit of sLx (06) morlths from the date ol rc cr ipt of copv of th,' order aIId the said six months is coming to end on 22.09.2023 l'he irlstant I A. has been I-tli:rl seeking for further ext<:nsion of the said period as in the coL rse of hcaring l)efore the Appellate authority, the Appetla:e authority has dire,;t,'cl the petitioner to furnish certain addirional documents to substantiate his contention. Those :Ldditional documents can be obtained only from thr: place where the petitioner hacl been working i.e. in Saudi Arabia where he worked for almost 1]6 years. The petitioncr makes a submission toclay that he has got the visa as well r.nd that he rvill be proceeding to Saudi A-rabia during this month itself and wo rld be gctting tlle necessary documents and placing them before the Appcllate illrthority for its consideration. Hencc, prays that further extension of time tc t e providcd to thc Appellate authority i.e. respondent No.3 to decide the appeal. Lcarned cotrirsel for thc responrir)nts did not oppose thc I.A. 1 Accordingly, we are of the considered opinion thal in the given factual backdrop arrd also taking into consideration the reasons assigned by the applicant, time limit prescribed in W.P.No.7497 of 2023 vide its ordcr dated 16.03.2023 stands extended for a further period of three (O3l 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 L6.03.2O23 passed in W.P.No.7497 of 2023, at the time of its disposal. SD/-B. CHANDRA PRAKASH / ASSTSTANT REGTqTRAR ,a SECTION OYFIGER To, SB BS //TRUE COPY// 1. The Secretary Union of lndia,, Ministry of Finance,Dept. of Revenue, North Block, New Delhi 2. The Additional Director of lncome Tax (lnternational Taxation) -2,, Hyderabad 3. The Commissioner of lncome Tax (Appeals), National Faceless Appeal Cenke New Delhi, Delhi 'l 10002 4. The Kotrak Mahindra Bank Ltd.,, llyas Mohammed Khan Estate, Road No.1, Banjara Hills, Hyderabad 5. The Hongkong Shanghai Banking Corporation,, 6-3-1 107 and 'l 108, 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 [OPUC] 9. One CC to SRl. GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF rNDrA loPUCl 10.One CC to Ms K MAMATA CHOUDARY, SR. SC FOR INCOME TAX DEPARTMENT.[OPUC] 1 1. Two CD Copies HIGH COURT DATED:1210912023 ORDER l.A.No.3 OF 11023 IN WP.No.7497 of 2023 EXTENSION,fF TIME 4 1 t{E S IAI o '.: oa 6 (- ilJ 1 2 sEP 2Ul t;. ) '.. ' :.. > N ./ q D I I * "