M/S KENCHAMBA FERTILISERS V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/21569/2022

AI Insights

The case involves M/S Kenchamba Fertilisers, a registered partnership firm, represented by its partner Mr. K M Jayaraju, who filed a writ petition under Article 226 of the Constitution of India against the Commissioner of Income Tax (Appeals) and other income tax officials. The petitioner sought to quash an assessment order dated 31.03.2022 and requested the court to direct the first respondent to dispose of an appeal filed against this order within three months. Alternatively, the petitioner requested the court to direct the second respondent to consider a stay application and refrain from making any income tax demand until the appeal is disposed of. The court referenced a similar case (W.P.No.22913/2022) where it had directed the Appellate Authority to dispose of the appeal expeditiously and the second respondent to consider the stay application within three weeks.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 689630 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 17-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.22913/2022
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DILIP
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application; Writ petition
• Section: 147

Judgement Text

" - 1 - WP No. 21569 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 21569 OF 2022 (T-IT) BETWEEN: M/S KENCHAMBA FERTILISERS (A REGD PARTNERSHIP FIRM) KENCHAMBA BUILDING MAGGE ROAD, ALUR TLAUK HASSAN DISTRICT 573129 REPRESENTED BY ITS PARTNER MR K M JAYARAJU AGE 78 YEARS. …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE DELHI 110002. 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI 110002. 3. INCOME TAX OFFICER WARD 1 AND TPS AAYAKAR BHAVAN 2ND STAGE BELUR ROAD HASSAN 573201. …RESPONDENTS (BY SRI.DILIP M.,ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 21569 of 2022 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 31.03.2022 BEARING DIN NO. ITBA/ AST/ S/ 147/ 2021-22/ 1042238945(1) ISSUED BY THE R2 MARKED AS ANNEXURE-A OR IN THE ALTERNATIVE; DIRECT THE R1 TO DISPOSE OF THE APPEAL ANNEXURE-C BEARING ACKNOWLEDGEMENT NO.609219560011022 FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed this petition for a direction to the first respondent to dispose of the petitioner’s appeal [Annexure-C] within a timeline, or in the alternative, has sought for directions to the second respondent to consider his application for stay [Annexure-E] with a direction to the second respondent not to take any action until such application for stay is considered. Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances - 3 - WP No. 21569 of 2022 this Court has disposed of the writ petition in W.P.No.22913/2022 by order dated 09.12.2022 directing the Appellate Authority to dispose of the appeal expeditiously with simultaneous direction to the second respondent to consider the application for stay and pass suitable orders in accordance with law within a period of three [3] weeks from the date of receipt of a copy of the order with a further direction that no precipitative or coercive measures shall be taken. As such, this Court may consider passing similar orders in this petition. Sri E I Sanmathi, the learned standing counsel for the respondents, who is called upon to accept notice, submits that this Court could consider directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within three [3] months from the date of receipt of a certified copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal. - 4 - WP No. 21569 of 2022 In the light of the above, the petition stands disposed of directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within a period of three [3] months from the date of receipt of a certified copy of this order strictly in accordance with law and until such decision, the respondents are restrained from taking any coercive measures against the petitioner. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. Sd/- JUDGE SA ct:sr "