Karnataka High Court
Primary Agricultural Credit Co ... vs Commissioner Of Income Tax (Appeals) on 9 February, 2023
Author: B M Shyam Prasad
Bench: B M Shyam Prasad
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WP No. 2365 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 9TH DAY OF FEBRUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 2365 OF 2023 (T-IT)
BETWEEN:
PRIMARY AGRICULTURAL CREDIT
CO OPERATIVE SOCIETY LTD
FARMER SERVICE CO OPERATIVE SOCIETY LTD
REGISTERED UNDER KCS ACT 1959
MOSALE HOSAHALLI,
MOSALE HOSAHALLI POST -573212
HASSAN TALUK AND DISTRICT
REP BY ITS C.E.O.
VIJAYA KUMAR
AGE 43 YEARS
...PETITIONER
(BY SRI. MAHESH R UPPIN.,ADVOCATE)
Digitally
signed by
NARASIMHA
MURTHY AND:
VANAMALA
Location:
HIGH 1. COMMISSIONER OF INCOME TAX (APPEALS)
COURT OF
KARNATAKA 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
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WP No. 2365 of 2023
3. INCOME TAX OFFICER
WARD -2 AAYAKAR BHAVAN
2ND STAGE BELUR ROAD
HASSAN -573201
...RESPONDENTS
(BY SRI. E.I.SANMATHI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER
ARTICLES 226 AND 227 OF THE CONSTITUTION OF
INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE
OFF THE APPEAL ANNEXURE-C DATED
18/10/2022 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 19/10/2022
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:
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WP No. 2365 of 2023
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 stay [Annexure-E] 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 -4- WP No. 2365 of 2023 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 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 - 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 -5- WP No. 2365 of 2023 petitioner. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority.
Sd/-
JUDGE RB