Nalapad Hotels and Convention Centre V. Deputy Commissioner of Income Tax Central Circle 2(3) Bangalore and Additional Commissioner of Income Tax Central Circle 2 Bangalore and Commissioner of Income Tax (Appeals) Bengaluru - 11

WP/7393/2024

AI Insights

The case involves M/s Nalapad Hotels and Convention Centre, represented by its partner Mr. Nalapad Ahmed Haris, who filed a writ petition under Articles 226 and 227 of the Constitution of India. The petition sought a directive for the Commissioner of Income Tax (Appeals) to properly examine and consider the petitioner's appeal regarding the assessment year 2017-18, which was pending. The petitioner argued that despite submitting various written submissions and additional grounds, the appeal was not being addressed. The respondents, including the Deputy Commissioner of Income Tax and other officials, did not object to the court's direction for a timely disposal of the appeal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 683111 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 12-03-2024
• Assessment Year: misc
• Laws Referred To: Article 226, Article 227
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: VIKRAM HUILGOL
• Keywords: Administrative law; Income tax appeal; Judicial review
• Section: ITA No. CIT (A), Bengaluru /10667/2016-17

Judgement Text

" - 1 - NC: 2024:KHC:10123 WP No. 7393 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7393 OF 2024 (T-IT) BETWEEN: M/S NALAPAD HOTELS AND CONVENTION CENTRE A PARTNERSHIP FIRM REPRESENTED HEREIN BY ITS PARTNER MR. NALAPAD AHMED HARIS, SON OF N.A. MOHAMMED, AGED ABOUT 57 YEARS,. HAVING ADDRESS AT NO.19, NALAPAD CHAMBERS , K.G.ROAD, BENGALURU - 560009 …PETITIONER (BY SRI. VIKRAM HUILGOL, SENIOR COUNSEL FOR SRI. SANDEEP HUILGOL.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3) BANGALORE C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. 2. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 BANGALORE C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. 3. COMMISSIONER OF INCOME TAX (APPELAS) BENGALURU - 11 C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE – 560 001. …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:10123 WP No. 7393 of 2024 THIS W.P IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) DIRECTING R3 TO PASS AN ORDER DISPOSING OFF THE PETITIONERS APPEAL BEARING ITA NO. CIT (A), BENGALURU /10667/2016-17 FOR THE SUBJECT AY 2017-18 ONLY AFTER PROPERLY EXAMINING AND CONSIDERING THE APPEAL VIDE ANNEXURE-E THE WRITTEN SUBMISSIONS AND ADDL. GROUNDS DATED 20/02/2023, 11/10/2023 AND 22/12/2023 VIDE ANNEUXRES –G1-, H1-, J1 AND SUCH OTHER SUBMISSIONS THAT MAY BE FILED BY THE PETITIONER BEFORE THE R3, AND TO ADJUDICATE UPON THE APPEAL IN THE LIGHT OF THE VARIOUS CASELAWS AND APPLICABLE PROVISIONS OF LAW CITED AND PLACED ON RECORD BY IT BEFORE R3. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner has sought for the following reliefs:- “ i) Directing Respondent No. 3 to pass an order disposing off the petitioners appeal bearing ITA No. CIT (A), Bengaluru /10667/2016-17 for the subject ay 2017-18 only after properly examining and considering the appeal, vide Annexure-E the Written Submissions and Addl. grounds dated 20/02/2023, 11/10/2023 and 22/12/2023 vide Annexure-G1, H1 and J1 and such other submissions that may be filed by the petitioner before the 3RD Respondent, and to adjudicate upon the appeal in the light of the various caselaws and applicable provisions of law cited and placed on record by it before Respondent No.3; ii) Directing the 3rd Respondent to grant the Petitioner an effective opportunity of being heard prior to proceeding further in the matter; and - 3 - NC: 2024:KHC:10123 WP No. 7393 of 2024 iii) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interest of justice and equity.” 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior counsel for the petitioner submits that the appeal preferred by the petitioner has been posted for hearing on 13.03.2024 before the appellate authority and therefore, the present petition may be disposed of by directing the appellate authority to dispose of the appeal within a stipulated timeframe after taking into account the written submissions filed by the petitioner and the pleadings, documents, judgments etc., relied upon by the petitioner in accordance with law. 4. Per contra, learned counsel for the respondents – revenue submits that the respondents do not have any objections for the directions to be issued for disposal of the appeal within a stipulated timeframe in accordance with law. - 4 - NC: 2024:KHC:10123 WP No. 7393 of 2024 5. In view of the aforesaid facts and circumstances of the case and the submissions made by both sides, I deem it just and appropriate to dispose of this petition directing the appellate authority to dispose of the appeal in accordance with law after considering the written submissions, pleadings, documents, judgments etc., relied upon by the petitioner in accordance with law on or before 30.06.2024. Liberty is also reserved in favour of the petitioner to submit additional pleadings, documents, written submissions, judgments etc., which shall be considered by the appellate authority who shall proceed further in accordance with law. 6. Subject to the aforesaid directions, petition stands disposed of. Sd/- JUDGE Srl. "