RAVI SELLAPPAN vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE AND ANR

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WP/14804/2023HC BombayHCBM01054170202307 May 2024Author: HON'BLE SHRI JUSTICE K.R. SHRIRAM,HON'BLE JUSTICE DR. NEELA KEDAR GOKHALE2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, after hearing the writ petition for some time, felt that the petitioner had a prima-facie case. Without going into the merits of the matter, the Court passed the following order by consent: (a) The impugned order dated 25th October 2023 was quashed and set aside. (b) The matter was remanded to the Tribunal to re-hear Miscellaneous Application No. 150/Pun/2023. The Court explicitly clarified that no observations were made on the merits of the matter. The Income Tax Appeal (Lodging) No. 27376 of 2023 was dismissed as withdrawn with liberty to file a fresh appeal should the need arise.

What were the facts?

The petitioner, Ravi Sellappan, filed a writ petition (WP No. 14804 of 2023) challenging an order dated 25th October 2023. Concurrently, an Income Tax Appeal (Lodging) No. 27376 of 2023 was filed by Ravi Sellappan against the Union of India. The High Court of Judicature at Bombay heard the writ petition for some time and found a prima-facie case in favour of the petitioner. Consequently, by consent of the parties, the impugned order dated 25th October 2023 was quashed and set aside. The matter was remanded to the Tribunal for re-hearing a Miscellaneous Application No. 150/Pun/2023.

What were the issues?

1. Whether the impugned order dated 25th October 2023, passed by the Assistant Commissioner of Income Tax, Circle-7, Pune, is valid and should be upheld? (Question of law and fact) Assessee's Contention: The assessee (Ravi Sellappan) presented arguments leading the Court to believe there was a prima-facie case in his favour, prompting the Court to quash the order without delving into merits. Revenue's Contention: The judgment does not record specific arguments made by the revenue regarding the validity of the impugned order. However, the revenue consented to the order passed by the Court.

AI-generated summary — verify with the full judgment below

1/2 993-aswp-14804-2023 with 994-ositxal-27376-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14804 OF 2023 Ravi Sellappan …Petitioner Versus The Assistant Commissioner of Income Tax, Circle-7, Pune & Anr. …Respondents WITH INCOME TAX APPEAL (L) NO. 27376 OF 2023 (ORDINARY ORIGINAL CIVIL JURISDICTION) Ravi Sellappan …Appellant Versus The Union of India through the office of The Principal Commissioner of Income Tax-4, Pune …Respondent Mr. Rahul Sarda a/w Mr. Sameer G. Dalal for Petitioner/Appellant. Mr. Akhileshwar Sharma for Respondents-Revenue. CORAM: K. R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED: 7th May 2024 PC:-

1.

After the petition was heard for some time, the Court felt that Petitioner had a prima-facie case. Hence, without going into the merits, the following order is passed by consent : a. The impugned order dated 25th October 2023 is hereby quashed and set aside. b. The matter is remanded to the Tribunal to re-hear Miscellaneous Application No. 150/Pun/2023. 2. In view of the above, Income Tax Appeal (Lodging) No. 27376 of 2023 is dismissed as withdrawn with liberty to file a fresh appeal should the need arise. Gitalaxmi

2/2 993-aswp-14804-2023 with 994-ositxal-27376-2023.doc

3.

We clarify that we have not made any observations on merits of the matter. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Gitalaxmi GITALAXMI KRISHNA KOTAWADEKAR GITALAXMI KRISHNA KOTAWADEKAR Date: 2024.05.09 11:04:18 +0545

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