Sri Kariyanna Basavananda V. The Assistant Commissioner of Income Tax Circle-6(3)(1) and The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre and The Tax Recovery Officer and The Principal Commissioner of Income Tax Bengaluru-4

WP/11167/2023

AI Insights

The case involves a writ petition filed by Sri Kariyanna Basavananda against several respondents including the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Tax Recovery Officer. The petitioner sought judicial intervention to expedite the consideration of his pending appeal related to the assessment year 2015-16 and to prevent any coercive actions based on the assessment order and demand notice dated 23.11.2017. The primary contention was the undue delay in the appellate process, which the petitioner argued was causing significant hardship. The court's decision focused on ensuring a fair and timely review of the petitioner's appeal by the appropriate tax authority.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 814736 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 06-08-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: MALLAHAR RAO
• Keywords: Appeal Pending; Assessment Year 2015-16; Income Tax; Writ of Mandamus; Coercive Initiative
• Section: 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:31122 WP No. 11167 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11167 OF 2023 (T-IT) BETWEEN: SRI KARIYANNA BASAVANANDA AGED ABOUT 56 YEARS, NO.5, SHREE RAGHAVENDRA NILAYA, NEXT TO FLORENCE SCHOOL, NAGASHETTIHALLI, BENGALURU-560094. …PETITIONER (BY SRI. SRI MALLAHAR RAO., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-6(3)(1), ROOM NO. 438, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, 6TH BLOCK, BENGALURU-560095 2. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE NORTH BLOCK, NEW DELHI-110001. 3. THE TAX RECOVERY OFFICER OFFICE OF TAX RECOVERY OFFICER, TRO-1, BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:31122 WP No. 11167 of 2023 KORMANGALA, BENGALURU-560095 REP BY RECOVERY OFFICER 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-4 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORMANGALA, BENGALURU-560095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A DIRECT THE CONCERNED COMPETENT R2/FIRST APPELLATE AUTHORITY TO CONSIDER THE APPEAL FILED BY THE PETITIONER, VIDE ANNX-C AND PASS AN ORDER FOR THE RELEVANT AY. 2015- 16 UNDER THE INCOME TAX ACT, 1961 IN AN EXPEDITIOUS MANNER; DIRECT THE CONCERNED RESPONDENT AUTHORITIES, TO NOT TO PROCEED WITH ANY KIND OF COERCIVE INITIATIVE AGAINST THE PETITIONER UNDER THE INCOME TAX ACT 1961 IN PURSUANCE TO THE ASSESSMENT ORDER AND DEMAND NOTICE BOTH DT. 23.11.2017 VIDE ANNX-A AND B TILL THE ADJUDICATION OF THE APPEAL BEFORE R2 IN APPEAL NO. CIA(A) BENGALURU 6/10212/2017-18 FOR THE AY.2015-16. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: \"(i) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.2 - first appellate authority to consider the appeal filed by the petitioner, vide ANNEXURE C, - 3 - NC: 2024:KHC:31122 WP No. 11167 of 2023 and pass an order for the relevant Assessment Year 2015-16, under the Income Tax Act, 1961, in an expeditious manner in accordance with law; (ii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned respondent authorities, to not to proceed with any kind of coercive initiative against the petitioner, under the Income Tax Act, 1961, in pursuance to the assessment order and demand notice both dated 23/11/2017 vide ANNEXURES-A & B, till the adjudication of the Appeal before 2nd respondent in Appeal No.: CIT(A), Bengaluru6/10212/2017-18, for the assessment year: 2015-16; (iii) Issue a Writ of Prohibition or any other writ of like nature, directing the respondent No.3 not to proceed with coercive steps by way of any recovery proceedings of whatsoever in nature, with respect to the appeal filed by the petitioner vide ANNEXURE C, pending on the file of respondent No.2, till the disposal of Appeal before 2nd respondent in Appeal No.: CIT(A), Bengaluru6/10212/2017-18, for the assessment year: 2015-16.\" The limited grievance of the petitioner in the present petition is that the appeal preferred by him before the Appellate Authority for the assessment year 2015-16, is still pending consideration and the long delay in disposal of the appeal is causing irreparable injury - 4 - NC: 2024:KHC:31122 WP No. 11167 of 2023 and hardship to the petitioner, who is before this Court by way of the present petition. In view of the aforesaid facts and circumstances, the petition stands disposed of directing respondent No.2 - the Commissioner of Income Tax [Appeals] to dispose of the appeal preferred by the petitioner in accordance with law after providing sufficient and reasonable opportunity to him within a period of four [4] months from the date of receipt of a copy of this order. Liberty is also reserved in favour of the petitioner to submit a representation with respondent No.2 - the Commissioner of Income Tax [Appeals] for compliance of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE RB "