Allowed

M/S. Veena Rolling Forms India Pvt. Ltd. v. the Assistant Commissioner of Commercial Taxes

Karnataka HC3 Feb 2021WP/1379/2021

Case brief

AI extract

What is this about?

The Single Judge of the Karnataka High Court allowed the writ petition challenging the rejection of an income tax appeal as time-barred. The Court set aside the order and remanded the matter to the Appellate Authority to reconsider the appeal while allowing the petitioner to amend grounds to challenge a non-speaking rectification order.

What did the court decide?

Order at Annexure-E is set aside. Matter remanded for fresh consideration by Appellate Authority. Petitioner permitted to amend grounds of appeal.

M/S. Veena Rolling Forms India Pvt. Ltd. Vs the Assistant… — Income Tax | Karnataka HC (2021)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF FEBRUARY 2021

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BEFORE

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THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

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WRIT PETITION NO.1379/2021 (T–RES)

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BETWEEN:

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M/s.Veena Rolling Forms India Pvt. Ltd., Yerappa Industrial Area, Seegehally Village, Yashavanthapura Hobli, Bangalore – 560076. Represented by its Finance Manager Mrs.Sheela M.G. Aged 38 years.

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... Petitioner (By Sri.K.M.Shivayogiswamy, Advocate)

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AND:

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The Assistant Commissioner of Commercial Taxes, (Enf)/Audit-4, South Zone, V.T.K.II,B-Block, 80 feet Road (Near National Games Village)

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Viveknagar Post, Koramangala, Bangalore – 560047.

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The Deputy Commissioner of Commercial Taxes, (Audit)-4.4, VT Division-4, Room No.503, 5^th Floor, VTK-2, Koramangala, Bangalore – 560047.

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Joint Commissioner Commercial Taxes(Appeals)-4, 2^nd Floor, BMTC, TTMC ‘B’ Block,

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Shanthinagar, Bangalore – 560027.

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…Respondents (By Sri.K.Hema Kumar, AGA for R1 to R3)

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This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to quash the impugned order passed by the R-3 dated 23.03.2020 vide AnnexureE and direct the R-3 Appellate Authority to restore the appeal petition of its file and to dispose off the appeal on merits and etc.,

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This Writ Petition coming on for Preliminary Hearing , this day, the Court made the following:

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ORDER

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The petitioner has challenged the order at Annexure-

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E passed by respondent No.3 whereby appeal was filed against the Re-assessment order dated 09.02.2018 passed by the ACCT (Enf)–4, Bangalore and at the present DCCT (Audit)-4, Bangalore which has been rejected as having barred by time.

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Learned counsel for the petitioner would submit that as regards the Re-assessment order, the petitioner had sought for rectification of the Reassessment order as per the grounds raised in the application at Annexure-B.

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It is submitted that the endorsement at

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Annexure-C has been passed disposing of his application for rectification which he submits is a non-speaking order and without notice.

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Learned counsel appearing for the Revenue has produced copy of the grounds of appeal raised before the Appellate Authority and points out that there are no grounds made out in the appeal memorandum attacking the endorsement dated 28.02.2020 and accordingly, Appellate Authority has disposed off the appeal without specifically referring to the application for rectification i.e., which is now pointed out as illegality.

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In light of the admitted facts including the fact that the Annexure-C is available with the respondents and is a part of the records, taking note of the submissions made, it would meet the ends of justice to direct the Appellate Authority to reconsider the appeal while reserving liberty to the petitioner to amend the grounds of

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appeal and raise specific grounds as regards to the correctness of the order at Annexure-C in the appeal.

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Accordingly, the order at Annexure-E is set aside. Matter is remanded for fresh consideration.

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Petitioner to file necessary application to amend grounds of appeal within a period of two weeks from the date of release of this order.

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All contentions of the parties are kept open.

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Sd/JUDGE

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