M. T. KRISHNE GOWDA, V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/8404/2023

AI Insights

In this writ petition, M. T. Krishne Gowda, the petitioner, sought directions from the High Court of Karnataka to expedite the handling of his appeal and stay application by the income tax authorities. The petitioner had previously filed an appeal and a stay application regarding his tax assessments, which were pending without resolution. The court considered a similar case (W.P. No.22913/2022) as a precedent, where it had directed the appellate authority to dispose of the appeal expeditiously and the stay application within a specified timeframe. The respondents did not oppose the request for a timeline for the consideration of the stay application and the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752660 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 19-04-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Article 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Expeditious Disposal; Income Tax; Stay Application; Writ petition

Judgement Text

" - 1 - WP No. 8404 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 8404 OF 2023 (T-IT) BETWEEN: M. T. KRISHNE GOWDA, S/O MR THIMME GOWDA AGED ABOUT 59 YEARS LAXMI STONE CRUSHING INDUSTRIES MUDUGANUR, ARAKALGUD HASSAN TALUK-573102. …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO.356, C R BUILDING I P ESTATE,NEW DELHI-110002. 2. ASSESSING OFFICER NATIONAL E ASSESSMENT CENTRE DELHI-110002. 3. INCOME TAX OFFICER WARD-2, AAYAKAR BHAVAN 2ND STAGE, BELUR ROAD HASSAN-573201. …RESPONDENTS (BY SRI.E.I. SANMATHI., ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 8404 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE OF THE APPEAL DATED 17/01/2023 MARKED AS ANNEXURE-C BEARING ACKNOWLEDGEMENT NO. 924006600170123 FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS OR IN THE ALTERNATIVE DIRECT THE R-1 TO PASS ORDERS ON APPLICATION FOR STAY DATED 14/01/2023 MARKED AS ANNEXURE-D BEARING NO. NIL AND FURTHER PENDING CONSIDERATION OF APPEAL AND APPLICATION FOR STAY BEFORE THE APPELLATE AUTHORITY, DIRECT THE R-3 TO FORWARD THE APPLICATION DATED 19/01/2023 MARKED AS ANNEXURE-E BEARING NO. NIL TO THE R-2 ASSESSING OFFICER TO ENABLE HIM TO CONSIDER THE SAME. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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-D] with a direction to the second respondent not to take any action until such application for stay is considered. - 3 - WP No. 8404 of 2023 Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances 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-D] within three [3] months from the date of receipt of a certified - 4 - WP No. 8404 of 2023 copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal. In the light of the above, the petition stands disposed of directing the second respondent to consider the petitioner’s application for stay [Annexure-D] 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 AN/- "