SUNANDA FITNESS PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

WP/10718/2025HC KarnatakaKAHC01022777202524 April 2025Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, without expressing any opinion on the merits or demerits of the contentions raised by either side, directed the Commissioner of Income Tax (Appeal) to consider and dispose of the petitioner's appeal for AY 2014-15, filed on January 30, 2017, in accordance with law and as expeditiously as possible. The court explicitly kept open all rival contentions on all aspects of the matter. The petition was disposed of with this direction. No specific addition amount was mentioned in the operative part of the order.

What were the facts?

The petitioner, Sunanda Fitness Private Limited, filed a writ petition before the High Court of Karnataka seeking a direction to the Commissioner of Income Tax (Appeal) to consider and pass an order on their appeal for Assessment Year (AY) 2014-15. The appeal, filed on January 30, 2017, was against an addition made by the Income Tax Officer's order dated December 29, 2016. The petitioner also sought a stay on any coercive action by the respondents pending the disposal of their appeal. The High Court heard both parties and noted that the appeal was still pending adjudication before the appellate authority.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeal) to consider and dispose of the appeal filed by the petitioner for AY 2014-15. (Question of procedure and administrative action). Assessee's Contention: The petitioner argued that their appeal, filed on January 30, 2017, had not been considered by the appellate authority, and they sought a direction for its disposal and a stay on coercive measures. Revenue's Contention: The judgment records that learned counsel for the respondents was heard, but their specific contentions are not detailed. However, the court's decision implies that the revenue did not oppose the direction for disposal of the appeal.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:16863 WP No. 10718 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10718 OF 2025 (T-IT)

BETWEEN:

SUNANDA FITNESS PRIVATE LIMITED (THROUGH, ITS FORMER DIRECTOR SRI. RAJENDRA PRASAD) RAJALAKSHMI ARCARDE NO. 228/15 9TH MAIN, 3RD BLOCK, JAYANAGAR BANGALORE-560011. PAN: AASCS2222H …PETITIONER

(BY SMT. SHEETAL BORKAR, ADVOCATE)

AND:

THE COMMISSIONER OF INCOME TAX (APPEAL) BANGALORE-6, BMTC BUILDING 80 FT. ROAD, KORAMANGALA BANGALORE-560011.

THE INCOME-TAX OFFICER WARD (6)(1)(4), BANGALORE KARNATAKA. …RESPONDENTS

(BY SRI. M. DILIP, ADVOCATE FOR R1 AND R2)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE CONCERNED COMPETENT R-1 AUTHORITY TO CONSIDER THE APPEAL AND PASS AN ORDER IN RESPECT TO THE APPEAL FILED BY THE PETITIONER FOR A.Y. 2014-15 DATED

Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:16863 WP No. 10718 of 2025

30.01.2017 VIDE ANNEXURE-D AND DELETE THE ADDITION CARRIED OUT BY THE R-2 ASSESSING OFFICER ORDER DATED 29.12.2016 VIDE ANNEXURE-C OF THE INCOME TAX ACT 1961 AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER In this petition, the petitioner has sought for the following reliefs: “(i) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.1 authority to consider the appeal and pass an order in respect to the appeal filed by the petitioner for A.Y.:2014-15, dated 31.01.2017 vide Annexure-D, and delete the addition carried out by the respondent No.2 - Assessing Officer order dated 29.12.2016, vide Annexure-C, of the Income Tax Act, 1961; (ii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the petitioner, under the Income Tax Act, 1961, with respect to the appeal in Appeal No.:605973591300111 A.Y. 2014-15 pending on the file of respondent No.1, till disposal of this Writ Petition; (iii) Issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in

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NC: 2025:KHC:16863 WP No. 10718 of 2025

nature, with respect to the appeal in Appeal No.:605973591300117 A.Y.2014-15 pending on the file of respondent No.1, till disposal of this Writ Petition: and (iv) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circustmances of the case, in the interest of justice and equity."

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

It is the grievance of the petitioner that the appeal filed by the petitioner in Appeal No.605973591300117 A.Y.2014-15 dated 30.01.2017 at Annexure-D before respondent No.1 has not been considered so far by them nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition.

Though several contentions have been urged by both sides in support of their respective case, having regard to the undisputed facts that the appeal filed by the petitioner is still pending adjudication before the Appellate Authority, without expressing any opinion on merits/demerits of their respective contentions, I deem it just and appropriate to dispose of this

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NC: 2025:KHC:16863 WP No. 10718 of 2025

petition directing respondent No.1 Authority to consider and dispose of the appeal filed by the petitioner in Appeal No.605973591300117 A.Y.2014-15 dated 30.01.2017 at Annexure-D in accordance with law as expeditiously as possible.

With the aforesaid direction, the petition stands disposed of.

All rival contentions, on all aspects of the matter are kept open and no opinion is expressed on the same.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

NBM List No.: 2 Sl No.: 22

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