M/S B P L LTD vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-1

WP/4755/2021HC KarnatakaKAHC01015234202008 July 2022Bench: M.I.ARUN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the Writ Petition for non-prosecution. The Court noted that despite being granted sufficient time, the petitioner had not complied with the office objections. Furthermore, on the day the matter was listed for orders, nobody appeared on behalf of the petitioner. The Court inferred from this absence and non-compliance that the petitioner was not interested in prosecuting the Writ Petition. Therefore, the petition was dismissed on procedural grounds, without any adjudication on the merits of the challenge to the letter dated December 18, 2019. No specific issue regarding the income tax assessment itself was decided.

What were the facts?

The petitioner, M/s B.P.L. Ltd., filed a Writ Petition before the High Court of Karnataka challenging a letter issued by the Assistant Commissioner of Income Tax, Circle-1(1)(2) dated December 18, 2019, pertaining to Assessment Year 2014-15. The respondents are various income tax authorities, including the Commissioner of Income Tax (Appeals)-1, the Income Tax Officer, Ward-1(1)(4), the Assistant Commissioner of Income Tax, Circle-1(1)(2), and the Principal Commissioner of Income Tax-1. The petitioner sought to quash the aforementioned letter. The matter was listed for orders, and despite being granted sufficient time, the petitioner failed to comply with office objections. On the day of the hearing, no one appeared on behalf of the petitioner.

What were the issues?

1. Whether the Writ Petition is maintainable in light of non-compliance with office objections and the absence of the petitioner's representative. (Question of procedure) Assessee's Contention: The judgment does not record any specific contentions made by the assessee (petitioner) regarding the merits of the case or the quashing of the impugned letter. The focus of the proceedings before the High Court was on the procedural aspects. Revenue's Contention: The judgment does not record any specific contentions made by the revenue (respondents) regarding the merits of the case. The revenue's position is implicitly that the petition should be dismissed due to non-prosecution.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF JULY, 2022

BEFORE

THE HON'BLE MR.JUSTICE M.I.ARUN

WRIT PETITION NO.4755 OF 2021(T-IT)

BETWEEN

M/S B.P.L.LTD., 11TH KM, BANNERGHATTA ROAD, AREKERE, BENGALURU. (REPRESENTED BY SHRI.DINESH M SHENOY)

…PETITIONER (BY SRI DANESH HOMYAR GARDIN., ADVOCATE)

AND 1. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, BMTC BUILDING, KORAMANGALA, BENGALURU – 560 095.

THE INCOME TAX OFFICER, WARD-1(1)(4), BMTC BUILDING, KORAMANGALA, BENGLAURU – 560 095.

THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BMTC BUILDING, KORAMANGALA, BENGLAURU – 560 095.

THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU – 560 001.

…RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE LETTER OF THE R-3 DATED 18.12.2019 FOR THE ASSESSMENT YEAR 2014-15(ANNEXURE-B) AND ETC.,

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

ORDER

In spite of granting sufficient time, the petitioner has not complied with office objections. Today, nobody appears for the petitioner. It appears the petitioner is not interested in prosecuting the Writ Petition.

Writ Petition is dismissed for non-prosecution.

Sd/- JUDGE

cbc

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