What did the High Court hold?

The Court directed the appellate authority to dispose of the pending appeal as expeditiously as possible. The petitioner was also granted six weeks to file a statutory appeal against the assessment order, with liberty to seek interim relief.

The petitioner sought to quash an assessment order and demand notice. They also requested a direction for the appellate authority to dispose of their pending appeal expeditiously.

What were the issues?

Whether the assessment order and demand notice should be quashed, and the timeline for disposal of the pending appeal.

Amasebail Vyavasaya Seva Sahakari… vs Assessment Unit | Karnataka High Court 2022

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 18TH DAY OF NOVEMBER, 2022

BEFORE

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

WRIT PETITION No. 8851 OF 2021(T-IT)

BETWEEN:

AMASEBAIL VYAVASAYA SEVA SAHAKARI SANGHA LTD AMASEBAIL, KUNDAPURA TALUK, UDUPI DISTRICT-576 227 REP BY ITS CEO MR KRISHNA KUMAR BHAGAVATH AGED 41 YEARS …PETITIONER (BY SRI. MAHESH.R.UPPIN., ADVOCATE)

AND:

1 . THE ASSESSING OFFICER NATIONAL E- ASSESSMENT CENTRE

DELHI-110001.

2 . COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R.BUILDING, N.G.ROAD, ATTAVARA, MANGALURU-575 001.

3 . COMMISSIONER OF INCOEM TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI-110001

4 . INCOME TAX OFFICER WARD-2 AAYAKAR BHAVAN, ADI UDUPI MALPE ROAD, UDUPI-576 103.

…RESPONDENTS (BY SRI.E.I.SANMATHI., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD.31.3.2021 PASSED BY THE R-1 MARKED AS ANNEXURE-N AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

In this petition, the petitioner has sought for the following reliefs: a. Quash the Assessment Order dated 31.03.2021 bearing No.ITBA/AST/S/143(3)/2020-21/10320 62338(1) passed by the 1st Respondent marked as Annexure-“N” by issuing a writ in the nature of Certiorari. b. Quash the demand Notice dated 31.03.2021 bearing No.ITBA/AST/S/156/2020-21/103206 2561(1) issued by the 1st Respondent marked as Annexure-“P” by issuing a writ in the nature of Certiorari; c. Issue a writ in the nature of mandamus by directing the 3rd Respondent to dispose of the appeal bearing Acknowledgement No.302644331120220 dt: 12.2.2020 marked as Annexure-“B” within a period of two months and till the disposal of the said appeal, not to make any demand of Income Tax from the petitioner; and d. Grant such other relief as may be deemed fit to grant under the circumstances of the case in the inerest of equity and justice.

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

A perusal of prayer No.iii in the petition will indicate that the petitioner seeks direction to dispose of the appeal bearing acknowledgement No.302644331120220 dt: 12.2.2020 within a stipulated timeframe.

Learned counsel for the petitioner, on instructions submits that the petitioner would co-operate with the appellate authority for expeditious disposal of the aforesaid appeal. Learned counsel also submits that in so far as the prayers Nos.i and ii are concerned, liberty may be reserved in favour of the petitioner to take recourse to such remedies as available in law.

Said submission of learned counsel for the petitioner is placed on record.

Accordingly, the petition is disposed of directing the appellate authority to dispose of appeal bearing acknowledgement No.302644331120220 dated 12.2.2020, as expeditiously as possible.

In addition thereto, the petitioner is directed to prefer statutory appeal against the impugned assessment

4 order dated 31.03.2021 before the appropriate appellate authority within six weeks from today. Under the peculiar/special facts and circumstances of the case, liberty is reserved in favour of the petitioner to file interlocutory application seeking appropriate interim relief before the appellate authority in the appeal to be filed by the petitioner. It is further directed that in the event the appellate authority passes appropriate orders on the interlocutory application filed by the petitioner, till the appellate authority passes appropriate orders as directed supra, the interim order dated 23.06.2021 passed by this Court would continue to operate and remain in force.

SD/- JUDGE

Bmc

AMASEBAIL VYAVASAYA SEVA SAHAKARI SANGHA LTD vs. THE ASSESSING OFFICER

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