MUDUR VYAVASAYA SEVA SAHAKARI SANGHA N V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/1407/2023

AI Insights

The case involves Mudur Vyavasaya Seva Sahakari Sangha N., a cooperative society registered under the KCS Act, 1959, which filed a writ petition against the Commissioner of Income Tax (Appeals) and other income tax officials. The petitioner sought a directive for the expeditious disposal of an appeal and a stay application concerning income tax demands. The petition was filed under Articles 226 and 227 of the Constitution of India, aiming to prevent any income tax demands until the appeal and stay application were resolved. The court referenced a similar case (W.P. No.22913/2022) where it had issued a directive for expeditious handling of such matters.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752683 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 30-03-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Expeditious Disposal; Income Tax; Stay Application

Judgement Text

"- 1 - WP No. 1407 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 1407 OF 2023 (T-IT) BETWEEN: MUDUR VYAVASAYA SEVA SAHAKARI SANGHA N., (REGD. UNDER KCS ACT, 1959), POST MUDUR, KUNDAPURA TALUK, UDUPI DSITRICT - 576233 REPRESENTED BY ITS CEO PRABHAKARA, AGE 39 YEARS. …PETITIONER (BY SRI. MAHESH R. UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356, C.R. BUILDNG, I.P ESTATE, NEW DELHI - 110 002. 2. ASSESSING OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI - 110 002. 3. INCOME TAX OFFICER, WARD-1, AAYAKAR BHAVAN, AADI -UDUPI MALPE ROAD, UDUPI - 576 103. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 1407 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE 1ST RESPONDENT TO DISPOSE OFF THE APPEAL DT:25.10.2022 MARKED AS ANNEXURE-C 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; TO DIRECT THE FIRST REPONDENT TO PASS ORDERS ON APPLICATION FOR STAY DT: 25.10.2022 MARKED AS ANNEXURE-D BEARING NO.-NIL- AND FURTHER PENDING CONSIDERATION OF APPEAL AND APPLICATION FOR STAY BEFORE THE APPELLATE AUTHORITY, DIRECT THE THIRD RESPONDENT TO FORWARD THE APPLICATION DT.26.10.2022 MARKED AS ANNEXURE-E BEARING NO.-NIL- TO THE SECOND RESPONDENT TO ENABLE HIM TO CONSIDER THE SAME. THIS PETITION, COMING ON FOR ORDERS, 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 - 3 - WP No. 1407 of 2023 stay [Annexure-D] 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 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 - 4 - WP No. 1407 of 2023 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 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/- "