K.Vijay Kumar vs. The Income Tax Appellate Tribunal,

WP/32348/2017HC TelanganaHBHC01016137201701 November 2017Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY3 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal noted the submission made by the learned Counsel for the petitioner that a statutory appeal, ITTA.No.684 of 2017, had been filed by the petitioner questioning the order impugned in the Writ Petition. Based on this submission, the Tribunal held that the Writ Petition had become infructuous. The Writ Petition was accordingly dismissed as infructuous. The dismissal was made without prejudice to the petitioner's right to pursue the statutory appeal. The interim relief petition (WPMP.No.40244 of 2017) was also dismissed as infructuous as a sequel to the dismissal of the main Writ Petition.

What were the facts?

The petitioner, K. Vijay Kumar, filed a Writ Petition (WP.No.32348 of 2017) seeking a Mandamus to set aside an order dated 28-04-2017 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad ‘A’ Bench, in ITA.No.92/Hyd/2018. The respondents were the ITAT, Hyderabad Bench, and two others. During the hearing of the Writ Petition, the petitioner's counsel submitted that a statutory appeal, ITTA.No.684 of 2017, had been filed by the petitioner challenging the same order that was impugned in the Writ Petition. Consequently, the Writ Petition was considered infructuous.

What were the issues?

1. Whether the Writ Petition seeking a Mandamus to set aside the ITAT's order has become infructuous due to the filing of a subsequent statutory appeal against the same order? (Question of law) Assessee's Contention: The petitioner, through their counsel, argued that a statutory appeal (ITTA.No.684 of 2017) had been filed challenging the order impugned in the present Writ Petition. Therefore, the Writ Petition had become infructuous. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding this issue.

AI-generated summary — verify with the full judgment below

The Hon’ble Sri Justice C.V.Nagarjuna Reddy and The Hon’ble Sri Justice Challa Kodanda Ram Writ Petition No.32348 of 2017 Date: 01.11.2017

Between:

K.Vijay Kumar

… Petitioner and

The Income Tax Appellate Tribunal Rep. by its Member, Hyderabad Bench, Hyderabad and 2 others.

…Respondents

Counsel for the Petitioner: Mr. K.Mohan Rami Reddy

The Court made the following:

CVNR, J & CKR, J WP.No.32438 of 2017

Dt: 01.11.2017

2 Order: (Per the Hon’ble Sri Justice C.V.Nagarjuna Reddy)

This Writ Petition is filed for a Mandamus to set aside Order, dated 28-04-2017, in ITA.No.92/Hyd/2018 on the file of the Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad.

At the hearing, Mr.K.Mohan Rami Reddy, learned Counsel for the petitioner, submitted that after filing of the Writ Petition, a statutory appeal viz., ITTA.No.684 of 2017 was filed by the petitioner questioning the order impugned in this Writ Petition and that therefore, this Writ Petition has become infructuous.

Recording the aforesaid submission of the learned Counsel for the petitioner, this Writ Petition is dismissed as infructuous without prejudice to the right of the petitioner to pursue ITTA.No.684 of 2017.

As a sequel to dismissal of the Writ Petition, WPMP.No.40244 of 2017, filed by the petitioner for interim relief, is dismissed of as infructuous.

______________________ (C.V.Nagarjuna Reddy, J)

_____________________ (Challa Kodanda Ram, J) Dt: 1st November, 2017 lur

CVNR, J & CKR, J WP.No.32438 of 2017

Dt: 01.11.2017

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