Sri. Om Traders V. Union of India and Pr. Chief Commissioner of Income-Tax and Pr. Commissioner of Income-Tax and The National Faceless (Appeals) Center and The National Faceless Assessment Unit and Income Tax Officer, Ward 1 and TPS

WP/26201/2024

AI Insights

The case involves M/s. Sri. Om Traders, represented by its proprietor H.R. Laxman, who filed a writ petition against several respondents including the Union of India and various Income Tax authorities. The petitioner sought to quash a proceedings order passed by the Commissioner of Income Tax (Appeals) and requested the reconsideration of a stay application, as well as the expeditious disposal of a pending appeal for the period 2020-21. After initial arguments, the petitioner's counsel requested the court to direct the Commissioner of Income Tax (Appeals) to dispose of the appeal within a stipulated time frame, leading to the court's decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 806386 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 25-09-2024
• 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: M DILIP; M N KUMAR
• Assessee Lawyers: ATUL ALUR
• Keywords: Appeal Disposal; Faceless assessment; Income Tax; Writ of Certiorari; Writ of Mandamus
• Section: ITBA/COM/F/17/2024-25/1068729298(1)

Judgement Text

" - 1 - NC: 2024:KHC:39821 WP No. 26201 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26201 OF 2024 (T-IT) BETWEEN: M/S. SRI. OM TRADERS, REPRESENTED BY ITS PROPRIETOR, H.R. LAXMAN, S/O HANUMANTHAPPA PATHEREA LAXMANA, GSKM ROAD, SHIMOGA, KARNATAKA 577 201, (REPRESENTED BY ITS PROPRIETOR SRI. H.P. LAXMANA) …PETITIONER (BY SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) AND: 1. UNION OF INDIA, THROUGH THE SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001 2. PR. CHIEF COMMISSIONER OF INCOME-TAX, C.R. BUILDING, NO.1, QUEENS ROAD, BANGALORE 560 001 3. PR. COMMISSIONER OF INCOME-TAX, C.R. BUILDING, NO. 1, QUEENS ROAD, Digitally signed by YAMUNA K L Location: High Court of Karnataka - 2 - NC: 2024:KHC:39821 WP No. 26201 of 2024 BANGALORE 560 001. 4. THE NATIONAL FACELESS (APPEALS ) CENTER SOUTH BLOCK, NEW DELHI 110 002 5. THE NATIONAL FACELESS ASSESSMENT UNITN INCOME TAX DEPARTMENTN SOUTH BLOCKN NEW DELHI 110 002. 6. INCOME TAX OFFICER, WARD 1 AND TPS, NO.75, 100FT ROAD, GOPALA GOWDA EXTENSION, SHIVAMOGGA 577 201 …RESPONDENTS (BY SRI. M.N. KUMAR, CGSPC FOR R1; SRI. M. DILIP, ADVOCATE FOR R2 TO R6) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE PROCEEDINGS ORDER PASSED BY THE R3 DATED 17/09/2024 BEARING DIN AND LETTER NO. ITBA/COM/F/17/2024- 25/1068729298(1) AT ANN-H, IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2024:KHC:39821 WP No. 26201 of 2024 ORAL ORDER In this petition, the petitioner seeks the following reliefs: (i) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Proceedings Order passed by the Resp-3 dated 17/09/24 bearing DIN and letter No. ITBA/COM7/2024- 25/1068729298(1) at ANNEXURE H. in so for as the petitioner is concerned. (ii) Issue Writ of Mandamus or Writ in the nature of mandamus the directing the resp-3 to reconsider the stay application a fresh in accordance with law, in so for as the petitioner is concerned. (iii) Issue Writ of Mandamus or Writ in the nature of mandamus directing the resp-4 to dispose the pending appeal for the period 2020-21, expeditiously in so for as the petitioner as concerned. (iv) Issue any other directions as this Hon'ble Court deems fit to pass in the facts and circumstances of the case in the interest of justice and equity including the cost of the Writ Petition. 2. After arguing the matter for sometime, learned counsel for the petitioner on instructions, submits that the present petition may be disposed of directing the Commissioner of Income Tax - 4 - NC: 2024:KHC:39821 WP No. 26201 of 2024 (Appeals), National Faceless Appeal Centre to dispose of the appeal within a stipulated time frame. 3. Submission is placed on record. 4. Without expressing any opinion on the merits / de- merits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre to dispose of the appeal filed by the petitioner within a period of three months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SS List No.: 1 Sl No.: 30 "