SHREE BRAHMI SOUHARDA CREDIT CO OPERATIVE LTD V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/2288/2023

AI Insights

The case involves Shree Brahmi Souharda Credit Co-operative Ltd, represented by its CEO Subraya Adiga, who filed a writ petition under Articles 226 and 227 of the Constitution of India against the Commissioner of Income Tax (Appeals) and other income tax officials. The petitioner sought a directive for the expeditious disposal of an appeal filed on the e-portal and a stay on any income tax demands until the appeal is resolved. The court referenced a similar case (W.P. No.22913/2022) where it had directed the appellate authority to dispose of the appeal expeditiously and the stay application within a specified timeframe without any coercive actions in the meantime.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 753569 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-02-2023
• 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: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Faceless assessment; Income Tax; Mandamus; Stay Application
• Section: 226; 227

Judgement Text

" - 1 - WP No. 2288 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2288 OF 2023 (T-IT) BETWEEN: SHREE BRAHMI SOUHARDA CREDIT CO-OPERATIVE LTD (REGISTERED UNDER KARNATAKA SOUHARDA SAHAKARI ACT 1997) NO 6/671 VISHNUPRASAD BUILDING KUNDAPURA 576201 REPRESENTED BY ITS C E O S SUBRAYA ADIGA AGED ABOUT 70 YEARS. …PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO 356 CR BUILDING I P ESTATE, NEW DELHI 110002. 2. ASSESSING OFFICER NATIONALL FACELESS ASSESSMENT CENTRE DELHI 110002. 3. INCOME TAX OFFICER WARD 1 AND TPS AAYAKAR BHAVAN ADI UDUPI MALPE ROAD, UDUPI 576103. …RESPONDENTS (BY SRI.E.I. SANMATHI., ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 2288 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R1 TO DISPOSE OFF THE APPEAL ANNEXURE-C DATED 19.10.2022 BEARING PAN NO.AAHAS2779N FILED BY THE PETITIONER IN THE E- PORTAL 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 OR IN THE ALTERNATIVE DIRECT THE R3 TO FORWARD THE APPLICATION FILED UNDER ANNEXURE-E DATED 20.10.2022 TO THE R2 AND IN TURN DIRECT THE R2 TO CONSIDER THE SAID APPLICATION IN ACCORDANCE WITH LAW AND TILL THE DISPOSAL OF THE SAID APPLICATION NOT TO RECOVER THE TAX UNDER DEMAND. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed this petition for a mandamus 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-E] and direct the second respondent not to take any action until the application for stay as aforesaid is considered. 2. Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in the circumstances, - 3 - WP No. 2288 of 2023 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 and 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 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. The petitioner’s grievance in the appeal is to be decided according to the aforesaid decision, and as such, this Court may consider passing similar orders in this petition. 3. 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-E] within three [3] months from the date of receipt of a certified - 4 - WP No. 2288 of 2023 copy of this order and 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-E] 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 by the second respondent, and it is observed accordingly. Sd/- JUDGE AN/- "