Karnataka High Court
Mudur Vyavasaya Seva Sahakari Sangha N vs Commissioner Of Income Tax (Appeals) on 30 March, 2023
Author: B M Shyam Prasad
Bench: B M Shyam Prasad
-1-
WP No. 1407 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF MARCH, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 1407 OF 2023 (T-IT)
BETWEEN:
MUDUR VYAVASAYA SEVA SAHAKARI SANGHA N.,
(REGD. UNDER KCS ACT, 1959),
POST MUDUR, KUNDAPURA TALUK,
UDUPI DSITRICT - 576233
REPRESENTED BY ITS CEO
PRABHAKARA, AGE 39 YEARS.
...PETITIONER
(BY SRI. MAHESH R. UPPIN, ADVOCATE)
AND:
1. COMMISSIONER OF INCOME TAX (APPEALS),
Digitally signed
by NARASIMHA
NATIONAL FACELESS APPEAL CENTRE,
MURTHY
VANAMALA ROOM NO. 356, C.R. BUILDNG,
Location: HIGH
COURT OF I.P ESTATE, NEW DELHI - 110 002.
KARNATAKA
2. ASSESSING OFFICER,
NATIONAL E-ASSESSMENT CENTRE,
DELHI - 110 002.
3. INCOME TAX OFFICER,
WARD-1, AAYAKAR BHAVAN,
AADI -UDUPI MALPE ROAD,
UDUPI - 576 103.
...RESPONDENTS
(BY SRI. E.I.SANMATHI, ADVOCATE)
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WP No. 1407 of 2023
THIS WRIT PETITION IS FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA
PRAYING TO DIRECT THE 1ST RESPONDENT TO
DISPOSE OFF THE APPEAL DT:25.10.2022 MARKED AS
ANNEXURE-C FILED BY THE PETITIONER 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; TO DIRECT THE
FIRST REPONDENT TO PASS ORDERS ON APPLICATION
FOR STAY DT: 25.10.2022 MARKED AS ANNEXURE-D
BEARING NO.-NIL- AND FURTHER PENDING
CONSIDERATION OF APPEAL AND APPLICATION FOR
STAY BEFORE THE APPELLATE AUTHORITY, DIRECT
THE THIRD RESPONDENT TO FORWARD THE
APPLICATION DT.26.10.2022 MARKED AS ANNEXURE-E
BEARING NO.-NIL- TO THE SECOND RESPONDENT TO
ENABLE HIM TO CONSIDER THE SAME.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING:
ORDER
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 -3- WP No. 1407 of 2023 stay [Annexure-D] with a direction to the second respondent not to take any action until such application for stay is considered.
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 -4- WP No. 1407 of 2023 directing the second respondent to consider the petitioner's application for stay [Annexure-D] 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.
In the light of the above, the petition stands disposed of directing the second respondent to consider the petitioner's application for stay [Annexure-D] 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/-