SHRI. ABHAYKUMAR BHARAMGOUDA PATIL vs. THE INCOME TAX OFFICER

WP/101678/2018HC KarnatakaKAHC02001018201810 October 2018Bench: S.SUNIL DUTT YADAV2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition as having become infructuous. This was based on a memo filed by the petitioner stating that the appeal, in connection with which the writ proceedings were initiated, had already been disposed of. Therefore, the High Court did not delve into the merits of the stay application or the underlying appeal. The operative direction was the dismissal of the writ petition.

What were the facts?

The petitioner, Shri. Abhaykumar Bharamgouda Patil, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition was directed against the Income Tax Appellate Tribunal (ITAT) and other income tax authorities. The petitioner sought a direction to the ITAT to consider an application for interim stay pending before it, concerning Assessment Year (AY) 2010-11. The writ petition was filed under Articles 226 & 227 of the Constitution of India. The respondents included the Income Tax Officer, Assistant Commissioner of Income Tax, Principal Commissioner of Income Tax, and the Registrar of the ITAT, Panaji Bench.

What were the issues?

1. Whether the High Court should direct the Income Tax Appellate Tribunal to consider an application for interim stay pending before it? (Question of procedure/writ jurisdiction). The petitioner sought a direction for the ITAT to consider their application for interim stay. The revenue did not file any specific arguments as the matter was disposed of on a procedural ground. The ITAT's role was to consider the stay application in relation to the appeal for AY 2010-11.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PUNDALIK NIVAS,

1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 10TH DAY OF OCTOBER, 2018 BEFORE THE HON’BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.101678/2018 (T-IT) BETWEEN:

SHRI. ABHAYKUMAR BHARAMGOUDA PATIL S/O BHARAMGOUDA PATIL, AGED: 47 YEARS, R/AT: NO.24, MALINI, BASAVANGALLI, HOSUR, SHAHAPUR, BELAGAVI-590 003.

...PETITIONER

(BY SRI.RAVIRAJ C PATIL, ADVOCATE)

AND:

THE INCOME TAX OFFICER, WARD-1 (2), FIROZKHIMJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590 001.

THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, FIROZKHIMJIBHAIA COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590 001.

PRINCIPAL COMMISSIONER OF INCOME TAX, FIROZKHIMJIBHAIA COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL,

2 DR.AMBEDKAR ROAD, BELAGAVI-590 001.

THE REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PUNDALIK NIVAS, 1ST FLOOR, NEAR PATTOO FOOT BRIDGE, PANAJI-403 001.

...RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE INCOME TAX APPELLATE TRIBUNAL, TO CONSIDER THE APPLICATION FOR INTERIM STAY PENDING BEFORE IT IN RESPECT OF THE A.Y.2010-11 IN THE CASE OF THE ASSESSEE WHICH IS PRODUCED AT ANNEXURE-D.

THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT, MADE THE FOLLOWING:

ORDER

The petitioner has filed a memo stating that the present petition has become infructuous since the appeal in connection with which the present proceedings have been initiated has been disposed of. In view of the same, the petition is dismissed as having become infructuous.

Sd/- JUDGE Sh

Recent GST High Court judgments

Search GST case law →