M/s. Indu projects Limited V. The Income Tax Appellate Tribunal (ITAT)

WP/10240/2022

AI Insights

M/s. Indu Projects Limited filed a writ petition under Article 226 of the Constitution of India against the Income Tax Appellate Tribunal (ITAT) and the President of ITAT, challenging the rejection of their adjournment application for ITA Nos.186-189/Hyd/2018 concerning the assessment years 2009-10 to 2012-13. The petitioner argued that the rejection was illegal, unconstitutional, and against the principles of natural justice. The High Court, after hearing the arguments and considering the legal provisions, dismissed the writ petition, suggesting that the petitioner could seek redress through an appeal under Section 260A of the Income Tax Act, 1961.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753266 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 13-07-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC, Section 260A of the Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: MUKHERJEE NAMAVARAPU RAJESHWARA RAO; K MAMATA CHOWDHARI
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Adjournment application; Income tax appellate tribunal; Natural Justice; Special Bench; Writ of Mandamus
• Section: 260A; 151; 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF JULY TWO THOUSAND AND TWENry TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA Between: M/s. lndu Projects Limited, No.1009, lndu Fortune Fields, 13th phase, KPHB Colony, Hyderabad - 500072. Rep. by lnsolvency Professional and Member of Monitoring Committee. ...PETITIONER AND 't. The Income Tax Appellate Tribunal (ITAT), 502 and 505, CGO Towers, Kavadiguda, Secunderabad - 500080. Represented by its Assistant Registrar 2. The Honourable President, lncome Tax Appellate Tribunal, 11th Floor, Lok Nayak Bhawan, Khan Market, New Delhi-1 10003. Represented by the Registrar ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, writ, order or direction, more particularly one [n the nature of Writ of Mandamus, by declaring action of the 1st respondent in rejecting the adjournment application filed in ITA Nos.186-189/Hyd/2018 for Assessment Years 2009 - 10 to 2012 - 13, vide letter dt. 3111212021 and also rejection of subsequent oral adjournment request on 0710112022, as illegal, unconstitutional and against the Principles of Natural Justice and consequently, direct the 2nd Respondent to dispose of the petition for Constitution of Special Bench by the 2nd Respondent- l.A.No.2 of 2022 IN/AND WRIT PETITION NO: 10240 OF 2022 il2il lA NO: 1 OF 20221 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the l-ligh Court may be pleased to grant stay on all further proceedings before the 1st respondent in ITA Nos. 186- 189/Hyd/2018 for Assessment Years 2009 - 10 lo 2O12-13, including passing of final orders, until the disposal of the petition ,71. 2811212021 filed for the constitution of Special bench by the 2nd Responderrt, as otherwise the petitioner would be put to irreparable loss and severe hardship. lA NO: 2 OF 2022 Between: The Principal Commissioner of lncome Tax-l , 6th Floor, Signature Towers, Kondapur, Opp: Botanical Gardens, Hyderabad. ...lmplead Petitioner/ Proposed Respondent No.3 AND 1. M/s. lndu Projects Limited, No.1009, lndu Fortune Fields,'13th phase, KPHB Colony, Hyderabad - 500072. Rep. by lnsolvency Professional and Member of Monitoring Committee. ....RespondenUPetitioner 2. The lncome Tax Appellate Tribunal (ITAT), t'02 and 505, CGO Towers, Kavadiguda, Secunderabad - 500080. Represented by its Assistant Registrar. 3. The Honourable President, lncome Tax Appellat,-. Tribunal, 11th Floor, Lok Nayak Bhawan, Khan Market, New Delhi-1 10001). Represented by the Registrar. petition under order 1, R.1o read with sectionle5T8l8:J:l?\"Tffiifl:il; the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to implead the petitioner herein as Respondent No.3. Counsel for the Petitioner: SRI. DUNDU MANMOHAI.I Counsel for the Respondents: SRI B. MUKHERJEE F:OR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANIT SOLICITOR GENERAL Counsel for the lmplead Respondent: MS. K. MAMAI'A CHOWDHARI, SENIOR S.C. FOR INI:OME TAX DEP,ARTMENT The Court made thc following: COMMON ORDER THE HON'BLE'I'HE CHIEF IUSTICE UIIAI- BHTJYAN AND IHE HON'BI.E MRS. IUSI'ICE SUREPAILI NANDA I.A.No.2 of 2022 io/ & I'.1'.No. l0 of 2022 C_pI4. !ON.-OBDE : it,.r rlc t tan hL rt, (./;rt ltt.,t.t I ,ri u/ .rt.t,l llcard l lr. l')unclu lunrr,,lt:ur. lt:lrrrctl c()urlscl ltrr thc petiti()ner, and NIr. l3.NIukhcrjec, lcarncd c()Lrnscl rcprescnting N,[ r. Namavarapu lta,eshwara Ra(), lcarncd Assismnt Solicitor ( lcncral of India for thc responclcnrs. 2. ,'c havc also hcard N{s. I.,.N{arnara (-horvdhari. lcarncd Scnior Staurlintl (-ourrscl for lhc Inci,nrc 'l tr [)tJr:rnm('nt, rh( ) has tilcd implcarl pctiLi()n Ior thc llcr cnuc bcins [.. .No-2