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1 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 9TH DAY OF DECEMBER, 2022
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.22950 OF 2022 (T-IT)
BETWEEN:
GURU NITHYANANDA CREDIT CO OPERATIVE SOCIETY LTD. [REG. UNDER KCS ACT, 1959] H.O.: BAILOOR TOWERS P.P.C, ROAD, UDUPI TALUK & DISTRICT – 576 101. REPRESNTED BY ITS C.E.O. MR. RAJESH SHETTY AGED 50 YEARS. ...PETITIONER (BY SRI. MAHESH.R.UPPIN., ADVOCATE)
AND:
1 . COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO.356, C R BUILDING I P ESTATE, NEW DELHI-110 002.
2 . ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI-110 001.
3 . INCOME TAX OFFICER, WARD-1 AND TPS
AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD UDUPI -576103
…RESPONDENTS (BY SRI. K.V.ARAVIND., SRI. E.I.SANMATHI., AND SRI. M. DILIP., ADVOCATES)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD 22.09.2022 PASSED IN ORDER NO.ITBA/AST/S/143(3)/2022-23/1045828956(1) PASSED BY THE R2 MARKED AS ANNEXURE- B AND ETC.
THIS W.P. COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:-
ORDER In this petition, petitioner has sought for the following reliefs: a. Quash the Assessment Order dated 22.09.2022 passed in Order No.ITBA/AST/S/143(3)/2022- 23/1045828956(1) passed by the 2nd respondent marked as Annexure ‘B’ by issuing a writ in the nature of certiorari; or in the alternative;
b. Issue a writ in the nature of mandamus by directing the 1st respondent to dispose off the appeal Annexure – D dated 22.10.2022 filed by the petitioner in the e-portal within a period of three months and till the disposal of the said appeal, not to make any demand of Income Tax from the petitioner; and
c. Grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice.
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
The material on record discloses that aggrieved by the Assessment Order dated 22.09.2022 and
3 the consequent Demand Notice dated 22.09.2022 passed / issued by respondent No.2 / Assessing Officer, the petitioner preferred an appeal before respondent No.1 / Appellate Authority and the same is pending adjudication. Before the respondent No.1 / Appellate Authority, the petitioner filed an application seeking stay of the aforesaid order passed by the Assessing Officer and the said application is also pending before the Appellate Authority. In addition thereto, the petitioner filed one more application under Section 220(6) of the Income Tax Act seeking stay of the demand till disposal of the appeal before respondent No.1 / Appellate Authority. It is the grievance of the petitioner that despite the aforesaid facts and circumstances, neither the respondent No.1 – Appellate Authority is proceeding further in the appeal nor has respondent No.2 – Assessing Officer considered or passed any orders on the application filed by the petitioner under Section 220(6) of the IT Act and as such, the petitioner is before this Court by way of the present petition.
4 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
Though several contentions have been urged by both sides in support of their respective claims, in the light of the undisputed fact that respondent No.1 – Appellate Authority has not disposed of the appeal preferred by the petitioner, it would be just and appropriate to issue directions to respondent No.1 – Appellate Authority to dispose of the appeal within a stipulated time frame. So also, since the application filed by the petitioner dated 22.10.2022 vide Annexure – F under Section 220(6) of the Income Tax Act, has not been considered and no orders have been passed on the same so far, it would also be just and proper to direct the respondent No.2 – Assessing Officer to consider and pass appropriate orders on the said application within a stipulated time frame.
In the result, I pass the following: ORDER (i) Petition is hereby disposed of.
5 (ii) Respondent No.1 – Appellate Authority is directed to dispose of the appeal as expeditiously as possible. (iii) Respondent No.2 – Assessing Officer is also directed to consider and pass appropriate orders on the application at Annexure – F dated 22.10.2022 filed by the petitioner under Section 220(6) of the Income Tax Act, in accordance with law, within a period of three months from the date of receipt of a copy of this order. (iv) It is also directed that till respondent No.2 – Assessing Officer consider and pass appropriate orders on the said application, as directed supra, the respondents shall not take any precipitative / coercive steps against the petitioner.
Sd/- JUDGE