SHIRVA SAHAKARI VYAVASAYIKA SANGHA NIYAMITHA V. COMMISSIONER OF INCOME TAX (APPEALS)

RP/172/2020

AI Insights

The case involves Shirva Sahakari Vya Vasayika Sangha Niyamitha, represented by its CEO Mr. Ravindra Acharya, who filed a review petition against the judgment dated 11.02.2020 in W.P.No.3297/2020. The petitioner sought a review on the grounds that there was an error apparent on the face of the record, specifically that the subject matter of the writ petition was covered by a different decision (W.P.No.1879/2020) than what was referenced in the judgment. The court acknowledged the mistake and corrected it by recalling the previous judgment and aligning the decision with the precedent set in W.P.No.1879/2020, which involved similar circumstances regarding the pre-deposit requirement for appealing.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 758613 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-06-2020
• Assessment Year: misc
• Other Referred Cases: W.P.No.3297/2020, W.P.No.1879/2020, W.P.No.48414/2018, W.P.No.14381/2019
• Laws Referred To: Order 47 Rule 1, Section 114 of CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JEEVAN NEERALGI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Error apparent; Income Tax; Pre-deposit; Review petition; Writ petition
• Section: 114; 47

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JUNE, 2020 BEFORE THE HON’BLE MR. JUSTICE KRISHNA S.DIXIT R.P. NO.172/2020 (T-IT) BETWEEN: SHIRVA SAHAKARI VYA VASAYIKA SANGHA NIYAMITHA, MAIN ROAD, SHIRVA, UDUPI DISTRICT – 574 116. REP. BY ITS C.E.O. MR. RAVINDRA ACHARYA ... PETITIONER (BY SRI. MAHESH R.UPPIN, ADVOCATE) AND: 1. COMMISIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C.R.BUILDING, N.G. ROAD, ATTAVARA, MANGALURU – 575 001. 2. INCOME TAX OFFICER, WARD-3, AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD, UDUPI - 576 103. ... RESPONDENTS (BY SRI. JEEEVAN J.NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED:11.02.2020 PASSED IN WP NO.3297/2020, ON THE FILE OF THE HON’BLE HIGH COURT OF KARNATAKA, BENGALURU. THIS REVIEW PETITION COMING ON FOR ORDER THROUGH VIDEO CONFERENC THIS DAY, THE COURT MADE THE FOLLOWING: 2 ORDER This petition seeks review of judgment dated 11.02.2020 made in W.P.No.3297/2020 (T-RES) on the ground of existence of error apparent on the face of the record inasmuch as, the subject matter of said Writ Petition was covered by the decision in W.P.No.1879/2020 (T-RES) whereas, what was invoked is W.P.No. 48414/2018 (T-RES). 2. Learned Panel Counsel Shri Jeevan J Neeralgi, on request having accepted notice for the Revenue, opposes the review petition contending that no review lies on the ground urged in the petition although, the review petitioner may have a good case in appeal. 3. Having heard the learned counsel for the parties and having perused the petition papers, this Court grants relief to the review petitioner because: a) petitioner had sought for a direction to dispose off his pending appeal without insisting upon making of pre-deposit, in the given circumstances of the case; in an identical matter, i.e., W.P.No.1879/2020 i.e., SAGAR CREDIT CO- OPERATIVE SOCIETY LTD Vs. COMMISSIONER OF 3 INCOME TAX (APPEALS) AND ANOTHER, a direction was given by this Court to dispose off the appeal filed by the Assessee sans pre-deposit requirement and therefore, the review petitioner too ought to have been granted similar relief; and, b) because of the mistake of this Court, the case in W.P.No.3297/2020 was disposed off in terms of judgment dated 16.01.2020 in W.P.No.48414/2018 (T-IT) c/w W.P.No.14381/2019 (T-IT) between M/s. SWABHIMANI SOUHARDA CREDIT COOPERATIVE LTD., Vs. GOVERNMENT OF INDIA, which may be relevant for consideration of petitioner’s appeal before the appellate authority; but that was not the case pleaded by the review petitioner in his writ petition; thus, there is error apparent on the face of the record that has crept in because of inadvertence attributable to this Court and therefore, the same needs to be set right; this Court sincerely regrets its mistake that has put the petitioner to some difficulty. In the above circumstances, this review petition succeeds; the judgment dated 11.02.2020 in 4 W.P.No.3297/2020 has been reviewed & recalled; the writ petition is disposed off in terms of judgment dated W.P.No.1879/2020 (T-IT) between SAGAR CREDIT CO- OPERATIVE SOCIETY LTD VS. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER, mutantis mutandis. No costs. Sd/- JUDGE DS/RKA "