SWARNA SOUHARDA CREDIT CO OPERATIVE LTD V. COMMISSIONER OF INCOMET TAX (APPEALS)

WP/2289/2023

AI Insights

The case involves Swarna Souharda Credit Co Operative Ltd, which filed a writ petition against the Commissioner of Income Tax (Appeals) and other related respondents, seeking a directive for the expeditious disposal of an appeal filed on the e-portal and a stay on income tax demands until the appeal is resolved. The petitioner argued that similar circumstances in a previous case led to a directive for expeditious handling of the appeal and stay application. The respondents did not oppose the request for a timeline for the stay application and the appeal's disposal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 691490 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 17-02-2023
• 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; Coercive Measures; Income Tax; Stay Application
• Section: 226; 227

Judgement Text

"- 1 - WP No. 2289 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2289 OF 2023 (T-IT) BETWEEN: SWARNA SOUHARDA CREDIT CO OPERATIVE LTD (REGISTERED UNDER KARNATAKA CO OPERATIVE ACT 1997) KARKERA TOWERS, KANNAGAR BYPASS PADUBIDRI UDUPI 574111, REPRESENTED BY ITS SECRETARY BHASKAR AMIN, AGE 40 YRS …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOMET TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO 356, C R BUILDING I P ESTATE NEW DELHI 110002. 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI 110002. 3. INCOME TAX OFFICER WARD 1 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. 2289 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 DISPOSE OF THE APPEAL ANNEXURE-C DATED 13/10/2022 BEARING PAN NO.AAKAS6131M 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 R-3 TO FORWARD THE APPLICATION FILED UNDER ANNEXURE-E DATED 13/10/2022 TO THE R-2 AND IN TURN DIRECT THE R-2 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 h-as filed this petition for a direction 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] with a direction to the second respondent not to take any action until such application for stay is considered. - 3 - WP No. 2289 of 2023 Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances 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 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 [3] 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. As such, this Court may consider passing similar orders in this petition. 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. 2289 of 2023 copy of this order and also 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 before the Appellate Authority. Sd/- JUDGE AN/- "