Disposed

Byndoor Vyavasaya Seva Sahakari Sangha Niyamitha v. Commissioner of Income Tax (Appeals)

Karnataka HC9 Feb 2023WP/2310/2023

Case brief

AI extract

What is this about?

In this writ petition, the petitioner sought directions for the expeditious disposal of an income tax appeal and a stay application. The Court directed the Assessing Officer to consider the stay application within three months and restrain respondents from taking coercive measures until then.

What did the court decide?

Direction to the Assessing Officer to consider the stay application within three months and a restraint on coercive measures against the petitioner until the matter is decided.

Byndoor Vyavasaya Seva Sahakari Sangha Niyamitha Vs… — Income Tax | Karnataka HC (2023)

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WP No. 2310 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 9^TH DAY OF FEBRUARY, 2023

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BEFORE

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THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2310 OF 2023 (T-IT)

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BETWEEN:

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BYNDOOR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA REGISTERED UNDER KCS ACT 1959 YEDTHARE BYNDOOR, KUNDAPURA TALUK -576214 UDUPI DISTRICT

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REPRESENTED BY ITS C E O: PRATAP CHANDRA SHETTY AGE: 34 YEARS

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…PETITIONER

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(BY SRI. MAHESH R UPPIN., ADVOCATE)

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Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

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AND:

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COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO. 356 C R BUILDING I P ESTATE, NEW DELHI-110002

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ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI -110002

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INCOME TAX OFFICER WARD-1 AAYAKAR BHAVAN

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WP No. 2310 of 2023

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ADI -UDUPI MALPE ROAD UDUPI -576103

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…RESPONDENTS

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(BY SRI. E.I,SANMATHI, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE OF THE APPEAL ANNEXURE-C DATED 22/10/2022 BEARING PAN NO. AACAB5016C 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 24/10/2022 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.

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THIS 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 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

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WP No. 2310 of 2023

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respondent not to take any action until such application for stay is considered.

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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.

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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

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WP No. 2310 of 2023

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petitioner’s application for stay [Annexure-E] within three [3] months from the date of receipt of a certified copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal.

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In the light of the above, the petition stands disposed of directing the second respondent – the Assessing Officer 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.

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Sd/JUDGE

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Byndoor Vyavasaya Seva Sahakari Sangha Niyamitha v. Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

Byndoor Vyavasaya Seva Sahakari Sangha Niyamitha v. Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

What the court decided

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