S.K. and Udupi District Co-op. Fish Marketing Federation Ltd. V. Assessing Officer National Faceless Assessment Centre, Delhi and Income Tax Officer Ward-2, Aayakar Bhavan, Attavara, Mangaluru and C.I.T (Appeals) National Faceless Appeal Centre, New Delhi

WP/20885/2021

AI Insights

The case involves the S.K. and Udupi District Co-op. Fish Marketing Federation Ltd., represented by its Managing Director, Mr. Harish Kumar, who filed a writ petition against the National Faceless Assessment Centre and other income tax authorities. The petitioner sought to quash an assessment order and a demand notice issued on 23.09.2021. The primary grievance was the delay in the Appellate Authority's response to an interim prayer for stay of demand filed along with the appeal. The court heard the arguments and decided to direct the Appellate Authority to expedite the consideration of both the interim and main appeals.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 810984 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 30-11-2021
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JEEVAN NEERALGI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appellate Authority; Assessment Order; Demand notice; Interim prayer; Writ petition

Judgement Text

"1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.20885 OF 2021 (T-IT) BETWEEN: THE S.K. AND UDUPI DISTRICT CO-OP. FISH MARKETING FEDERATION LTD., MULIHITHLU, BOLARA MANGALURU 574 001. REPRESENTED BY ITS MG.DIRECTOR, MR. HARISH KUMAR AGE 55 YEARS. …PETITIONER (BY SRI MAHESH R. UPPIN, ADVOCATE) AND: 1. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI- 110 001 2. INCOME TAX OFFICER WARD-2, AAYAKAR BHAVAN, ATTAVARA, MANGALURU-575 001. 3. C.I.T (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356, C.R.BUILDING, I.P.ESTATE, NEW DELHI 110 002 …RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD. 23.09.2021 ISSUED BY THE R-1 MARKED AS ANNX-G AND THE DEMAND NOTICE DTD. 23.09.2021 ISSUED BY THE R-1 MARKED AS ANNX-H BY ISSUING A WRIT IN THE NATURE OF CERTIORARI AND ETC. 2 THIS W.P. COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER In this petition, petitioner seeks directions to respondent No.3 / Appellate Authority to dispose of the appeal at Annexure – J bearing acknowledgement No.173698971010414 dated 29.10.2021. 2. Sri. Jeevan J. Neeralgi, learned counsel accepts notice for the respondents. 3. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 4. In addition to the other contentions urged in the petition, it is the grievance of the petitioner that though petitioner has filed an application seeking interim prayer in the aforesaid appeal on 29.10.2021 itself, respondent No.3 / Appellate Authority has so far not considered or passed any orders on the same and as such, petitioner is before this Court by way of the present petition. It is also submitted that necessary directions are to be issued to the respondent No.3 / Appellate Authority to dispose of the application for interim prayer filed by the petitioner as well as the main, within a stipulated time frame. 3 5. Per contra, learned counsel for the respondents submits that if reasonable time is granted, the respondent No.3 / Appellate Authority would consider and dispose of both, the application for interim prayer as well as main, in accordance with law. 6. The said submission of learned counsel for the respondents is placed on record. 7. In view of the aforesaid facts and circumstances and submissions made at the bar, I deem it just and appropriate to direct the respondent No.3 / Appellate Authority to consider and dispose of the application for interim prayer dated 29.10.2021 filed by the petitioner in the aforesaid appeal within a period of 15 days from the date of receipt of a copy of this order. So also, respondent No.3 / Appellate Authority is directed to dispose of the main itself within a period of three months from today. It is further directed that till respondent No.3 / Appellate Authority dispose of the application for interim prayer for stay of the demand filed by the petitioner referred to supra, respondents shall not take any precipitative / coercive steps against the petitioner. 4 Subject to the aforesaid directions, petition stands disposed of. SD/- JUDGE SV "