MANHATTAN ASSOCIATES (INDIA) vs. THE COMMISSIONER OF INCOME TAX

WP/9323/2024HC KarnatakaKAHC01018660202410 April 2024Author: S.R.KRISHNA KUMAR3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court acknowledged the petitioner's grievance that their appeals had been pending for over 8 years before the First Appellate Authority. Considering the facts and circumstances, the Court deemed it just and appropriate to direct the respondent No. 2 (First Appellate Authority) to dispose of the appeals filed by the petitioner within a period of two months from the date of receipt of a copy of this order. The Court did not delve into the merits of the appeals themselves, but rather focused on the procedural delay. The operative direction was to expedite the disposal of the pending appeals. No issues were left undecided; the petition was disposed of with a specific direction.

What were the facts?

The petitioner, Manhattan Associates (India) Development Private Limited, filed a writ petition before the High Court of Karnataka seeking a direction to the respondents (Commissioner of Income Tax (Appeals) and National Faceless Appeal Centre) to dispose of their pending appeals for Assessment Year 2011-12 and Assessment Year 2013-14. The petitioner's grievance was that these appeals had been pending for over 8 years. The appeals were filed against orders of the CIT(A) dated July 2, 2015, and January 27, 2017, respectively. The petitioner sought expeditious disposal of these appeals in a time-bound manner.

What were the issues?

1. Whether the High Court should direct the appellate authorities to dispose of pending appeals within a specified timeframe, given the inordinate delay. Assessee's Contention: The petitioner argued that their appeals for Assessment Years 2011-12 and 2013-14 have been pending for over 8 years before the First Appellate Authority, causing prejudice and undue hardship. They sought intervention from the High Court to ensure timely resolution. Revenue's Contention: The judgment does not record any specific contentions made by the revenue authorities. The focus of the order is on the petitioner's grievance regarding the delay in disposal of their appeals.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9323 OF 2024 (T-IT) BETWEEN:

MANHATTAN ASSOCIATES (INDIA) DEVELOPMENT PRIVATE LIMITED, PLOT NO.170/171 & 172, PHASE II, EPIP ZONE, WHITEFIELD ROAD, BANGALORE - 560 066. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REPRESENTED HEREIN BY ITS REGIONAL DIRECTOR FINANCE, SUBRAMANIAN SRINIVASAN. …PETITIONER (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA,

NATIONAL FACELESS APPEAL CENTRE, DELHI, 'C' BLOCK, 4TH FLOOR, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI - 110 001.

ASSISTANT /DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(1) (2), BANGALORE, 80 FEET ROAD, BMTC BUILDING, KORAMANGALA,

THE PRINCIPAL COMMISSIONER OF INCOME-TAX-1 BANGALORE, 80 FEET ROAD, BMTC BUILDING, KORAMANGALA, …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE)

Digitally signed by VANDANA S Location: High Court of Karnataka

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO i) DIRECT THE R1 / R2 TO DISPOSE OF THE APPEAL PENDING BEFORE IT FOR THE ASSESSMENT YEAR 2011-12 IN CIT(A), BENGALURU -4/10659/2015-16 (ANNEXURE-B DATED 02/07/2015) IN A TIME BOUND MANNER, EXPEDITIOUSLY AND ETC.

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

In this petition, the petitioner seeks the following reliefs:

"(i) Directing the 1st / 2nd Respondent to dispose of the appeal pending before it for the assessment year 2011-12 in CIT(A). Bengaluru-4/10659/2015-16 (Annexure- B dated 02.07.2015) in a time bound manner, expeditiously;

(ii) Directing the 1st / 2nd Respondent to dispose of the appeal pending before it for the assessment year 2013-14 in CIT(A), Bengaluru-4/10471/2016-17 (Annexure- J dated 27.01.2017) in a time bound manner, expeditiously; and

(iii) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity".

The limited grievance of the petitioner in the present petition is that, the appeals preferred by the petitioner are pending for more than 8 years before the First Appellate Authority and as such petitioner is before this Court by way of the present petition.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition directing respondent No.2- First Appellate Authority to dispose of the

appeals filed by the petitioner within a period of two months from the date of receipt of copy of this order.

Accordingly, the Writ Petition stands disposed of.

Parties are directed to upload copy of this order in the ITBA portal/website at the earliest.

Sd/- JUDGE

GPG List No.: 2 Sl No.: 42

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