What did the High Court hold?

The High Court directed the respondents to consider the petitioner's representations and pass appropriate orders within six weeks. The court emphasized that the disposal should be in accordance with law and consider the material on record.

The petitioner's representations regarding a change in PAN number and an appeal before the CIT(A) were not considered by the respondents. The petitioner sought directions for expeditious disposal of these pending matters.

What were the issues?

The primary issue was the non-consideration of the petitioner's representations by the tax authorities. The court addressed the need for timely disposal of pending applications and appeals.

Shaheena Khanum vs ITO | Karnataka High Court 2022

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 16TH DAY OF DECEMBER, 2022

BEFORE

THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION No. 25248 OF 2022 (T-IT)

BETWEEN:

SHAHEENA KHANUM W/O IQBAL KHAN AGED ABOUT 47 YEARS NO.46/5, SAI BABA TEMPLE ROAD 80 FT ROAD, OPP. PARAMOUNT PILLATUS APARTMENT ARAKERE, B.G.ROAD BANGALORE-76 ...PETITIONER (BY SMT.JINITA CHATERJEE, ADVOCATE)

AND:

1 . THE INCOME- TAX OFFICER INCOME TAX DEPARTMENT WARD 4(3)(1), BMTC BLG 80 FT ROAD, 6TH BLOCK KORMANGALA BANGALORE -560 095

2 . THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI- 110 001

3 . THE CIT (A) NATIONAL FACELESS APPEAL CENTRE DELHI -110 001

…RESPONDENTS (BY SRI M.DILIP, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS EITHER THE R1 OR THE R2 OR R3 AS THE

2 CASE MAY BE BEFORE WHOM THE APPLICATION FOR CHANGE IN PAN NUMBER AND APPEAL BEFORE CIT(A) ARE PENDING, TO DISPOSE OF THE SAME EXPEDITIOUSLY AND ETC.

THIS W.P. COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

In this petition, petitioner has sought for the following reliefs: a. Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus, directing the Respondents either the 1st Respondent or the 2nd respondent or 3rd respondent as the case may be before whom the application for change in PAN number and appeal before CIT(A) are pending, to dispose of the same expeditiously; b. Issue a Writ of mandamus or a direction in the nature of Writ of Mandamus, directing the 1st Respondent / 2nd Respondent or 3rd Respondent to dispose of the application for change in PAN within 1 month since the Petitioner is able to file the return of income for the subsequent years and also the appeal filed for the relevant assessment year before the CIT(A) NFAC as early as possible pass such other order, direction or writ as this Hon’ble Court deems fit; c. Issue a Writ of Mandamus or a direction to allow to file return of income for the AY 20-21 to 22-23 and regularize the same. d. Issue a Writ of Mandamus or a direction to AO not to levy penalty for the non-filing of the returns in PAN DGXPS6460N and ask for any penalty and

3 e. Direct the respondents to award the costs of this Writ Petition.

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 her representations dated 27.01.2021 and 06.04.2022 at Annexures – D and E submitted to the respondents have not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition.

Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representations.

In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider her representations dated 27.01.2021 and

4 06.04.2022 at Annexures – D and E and pass appropriate orders in accordance with law, within a period of six weeks from the date of receipt of a copy of this order, bearing in mind the material on record produced by the petitioner.

With the aforesaid directions, the petition stands disposed of.

Sd/- JUDGE

SHAHEENA KHANUM vs. THE INCOME TAX OFFICER

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