SUGAMA TRAVELS V. THE COMMISSIONER OF INCOME TAX (APPEALS )

WP/27512/2023

AI Insights

The case involves Sugama Travels, represented by its partner Smt. Asha Mallaya, who filed a writ petition under Articles 226 and 227 of the Constitution of India against the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, and the Income Tax Officer, Ward 5(2)(1), Bengaluru. The petitioner sought a writ of mandamus to expedite the adjudication of two appeals related to the assessment years 2021-22 and 2022-23, which had not been considered by the respondents. The court heard the arguments from both parties and decided to direct the respondents to address the petitioner's grievances and resolve the appeals within a specified timeframe.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 748238 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 16-01-2024
• Assessment Year: misc
• Laws Referred To: Article 226, Article 227
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: PRATHIMA
• Keywords: Adjudication; Appeal; Income Tax; Writ of Mandamus
• Section: 219975530120623; 661068350240723

Judgement Text

" - 1 - NC: 2024:KHC:2101 WP No. 27512 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27512 OF 2023 (T-IT) BETWEEN: SUGAMA TRAVELS SHOP NO: 7, VISHWA COMPLEX 2ND CROSS, GANDHI NAGAR BANGALORE – 560 009. REP BY PARTNERS SMT ASHA MALLAYA W/O SRI NITHYANANDA MLALLYA AGED 58 YEARS NO 2-46/E, NEAR ALANGAR CHURCH MARPADY VILLAGE .MOODBIDRI DAKSHINA KANNDA - 574 227. …PETITIONER (BY MISS. PRATHIMA.S., ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS ) NATIONAL FACELESS APPEAL CENTRE DELHI (NFAC), 4TH FLOOR, MAYUR BHAWN CONNAUGHT CIRCUS NEW DELHI 110 001. 2. INCOMET TAX OFFICER, AO NO 93, WARD 5(2) (1) BMTC BUILDING, 80FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI. M. DILIP.,ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO RESPONDENT NO. 1, TO EXPEDITE THE ADJUDICATION, AND TO DECIDE THE APPEAL BEARING ACKNOWLEDGEMENT NUMBER 219975530120623 (ANNEXURE-A7) AND APPEAL BEARING ACKNOWLEDGEMENT NUMBER 661068350240723 (ANNEXURE-B5) FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2021-22 ON DATE 12.06.23 AND FOR ASSESSMENT YEAR 2022-23 ON DATE 24.07.23 RESPECTIVELY. Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:2101 WP No. 27512 of 2023 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner has sought for the following reliefs: (a) Issue a Writ of Mandamus or such other writ, order or direction in the nature of a writ of mandamus to respondent No. 1 to expedite the adjudication and to decide the Appeal bearing Acknowledgment Number- 219975530120623 (Annexure-A7) & Appeal bearing Acknowledgment Number – 661068350240723 (Annexure- B5) filed by the petitioner for assessment year 2021-22 on date 12.06.2023 and for assessment year 2022-23 on date 24.07.2023 respectively. (b) Pass such order or further orders as this Hon’ble court may deem fit and proper in the facts and circumstances of the case and in the interest of justice and equity including the costs of this writ petition”. 2. Heard learned counsel for the petitioner and learned counsel for the respondents-Revenue and perused the material on record. 3. It is the grievance of the petitioner that the appeals at Annexure-A7 and Annexure-B5 filed before the respondents- authorities have not been considered so far by them nor any order - 3 - NC: 2024:KHC:2101 WP No. 27512 of 2023 has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents- revenue submits that if reasonable time is given, they would consider and pass necessary orders on the said appeals. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents-authorities are hereby directed to address the grievances of the petitioner and consider the appeals at Annexure-A7 and Annexure-B5 and pass appropriate orders in accordance with law within a period of six months from the date of receipt of a copy of this order. 6. With the aforesaid directions, petition stands disposed of. Sd/- JUDGE Srl. "