SHRI. MURUGESH NIRANI CREDIT vs. THE COMMISSIONER OF INCOME TAX (APPEALS) BELAGAVI,

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WP/103786/2015HC KarnatakaKAHC02000010201504 September 2024Bench: JYOTI MULIMANI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Income Tax Officer, Ward-1, Vijayapura passed an assessment order on January 30, 2015, under Section 143(3) of the Income Tax Act, 1961. This order was assailed before the Appellate Tribunal in CAT Appeal Nos. 182-183/2019. The Tribunal had disposed of these appeals on May 29, 2020. Since the appeals were already disposed of, there was nothing further for the High Court to consider in the writ petition. Consequently, the writ petition was disposed of as nothing survived for consideration.

What were the facts?

The petitioner, Shri. Murugesh Nirani Credit Souharda Sahakari Limited, filed a Writ Petition seeking a Mandamus to direct the Commissioner of Income Tax (Appeals) to dispose of their pending appeal. The assessment order under challenge was passed by the Income Tax Officer, Ward No.1, Vijayapura on January 30, 2015, under Section 143(3) of the Income Tax Act, 1961. The petitioner had assailed this order before the Appellate Tribunal in CAT Appeal Nos. 182-183/2019. The respondents' counsel submitted that the petitioner's appeal had already been disposed of on May 29, 2020. The petitioner's counsel acknowledged this submission.

What were the issues?

1. Whether the Writ Petition seeking a direction for the disposal of an appeal is maintainable when the appeal has already been disposed of? (Question of law). The petitioner sought a Writ of Mandamus directing the first respondent (Commissioner of Income Tax (Appeals)) to dispose of their appeal. The revenue contended that the appeal preferred by the petitioner had been disposed of on May 29, 2020, rendering the writ petition infructuous. The petitioner's counsel acknowledged this submission.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC-D:12747 WP No. 103786 of 2015

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103786 OF 2015 (T-IT) BETWEEN:

SHRI. MURUGESH NIRANI CREDIT SOUHARDA SAHAKARI LIMITED, M.G.ROAD, KAVALI GATE, VIJAYAPURA, REPRESENTED BY ITS PRESIDENT, ANILKUMAR DESHPANDE, AGE: 48 YEARS, OCC: SERVICE, R/O: VIJAYAPURA. …PETITIONER (BY SRI. KRISHNA KUMAR JOSHI., ADVOCATE FOR SRI. SANGRAM.S.KULKARNI., ADVOCATE)

AND:

1.

THE COMMISSIONER OF INCOME TAX (APPEALS), BELAGAVI, KHIMJIBHAI BUILDING, OPP. CIVIL HOSPITAL, BELAGAVI.

2.

INCOME TAX OFFICER, WARD NO.1, VIJAYAPURA AAYKAR BHAVAN, NEAR AIR, ATHANI ROAD, VIJAYAPUR. …RESPONDENTS (BY SRI. M.THIRUMALESH., ADVOCATE FOR R1-R2)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC-D:12747 WP No. 103786 of 2015

THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Krishna Kumar Joshi., counsel on behalf of Sri.Sangram S.Kulkarni., for the petitioner has appeared in person. Sri.M.Thirumalesh., counsel for the respondents has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Mandamus directing the first respondent to dispose of the appeal preferred by the petitioner. 3. Counsel Sri.M.Thirumalesh., submits that the appeal preferred by the petitioner has been disposed of on 29.05.2020. Hence, an appropriate order may be passed. Counsel for the petitioner acknowledges the said submission. The oral submission made by counsel for the respective parties is placed on record.

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NC: 2024:KHC-D:12747 WP No. 103786 of 2015

4.

Suffice it to note that the Income Tax Officer, Ward- 1, Vijayapura passed an assessment order on 30.01.2015 under Section 143(3) of the Income Tax Act, 1961. The same was assailed before the Appellate Tribunal in CAT Appeal No.182 – 183/2019 and the said appeals are disposed of on 29.05.2020. Hence, nothing survives for consideration in the captioned Writ Petition. 5. Resultantly, the Writ Petition is disposed of.

Sd/- (JYOTI MULIMANI) JUDGE TKN LIST NO.: 2 SL NO.: 34

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