SHRI. ABHAYKUMAR BHARAMGOUDA PATIL vs. THE INCOME TAX OFFICER

WP/101679/2018HC KarnatakaKAHC02001035201812 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 decision was based on a memo filed by the petitioner stating that the appeal pending before the Commissioner of Income Tax (Appeals) had been disposed of. Consequently, the prayer for a direction to the ITAT to consider the interim stay application, which was ancillary to the main appeal, was no longer maintainable. The Court did not delve into the merits of the interim stay application or the underlying appeal. The ratio is that a writ petition seeking a procedural direction becomes infructuous if the underlying matter that necessitated the direction has been resolved.

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. This application related to an appeal concerning Assessment Year (AY) 2009-10. The appeal itself was initially before the Commissioner of Income Tax (Appeals), Belagavi. 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, in relation to an appeal for AY 2009-10. (Question of procedure and administrative direction) The petitioner's contention was that the ITAT should be directed to consider their application for interim stay. The respondents' contentions were not recorded in the judgment. However, the petitioner later filed a memo stating that the appeal before the Commissioner of Income Tax (Appeals) had been disposed of, rendering the present writ petition infructuous.

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 12TH DAY OF OCTOBER, 2018 BEFORE THE HON’BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.101679/2018 (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, DR.AMBEDKAR ROAD, BELAGAVI-590 001.

2 4. 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.2009-10 IN THE CASE OF THE ASSESSEE WHICH IS PRODUCED AS 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 petition was filed with respect of a matter arising from the appeal that was pending before the Commissioner of Income Tax (Appeals), Belagavi. The petitioner states that in view of the disposal of the appeal, the present petition has been rendered infructuous. In view of the said memo, the petition is dismissed as having become infructuous.

Sd/- JUDGE Sh

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