GANESH BABU vs. THE CENTRAL BOARD OF DIRECT TAXES

PDF · subscribers
WP/19720/2022HC KarnatakaKAHC01045146202201 December 2022Bench: S.R.KRISHNA KUMAR5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondent authorities to consider the petitioner's petitions filed under Section 119(2)(b) of the Income Tax Act. An appropriate order is to be passed in accordance with the law within three months.

What were the facts?

The petitioner filed petitions under Section 119(2)(b) of the Income Tax Act for assessment years 2016-17 and 2017-18. These petitions, submitted on various dates, had not been considered by the respondent authorities.

What were the issues?

Whether the Income Tax authorities have considered the petitions filed by the assessee under Section 119(2)(b) for condonation of delay.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P. NO.19720/2022
W.P. NO.19718/2022

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2022 BEFORE

THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.19720/2022 C/W WRIT PETITION No.19718/2022 (T-IT) IN W.P. NO.19720/2022

BETWEEN:

GANESH BABU S/O LATE Y.L.RAMAREDDY, AGED ABOUT 58 YEARS, 100FT. ROAD, KATTRIGUPPE, BSK 3RD STAGE, BENGALURU-560 085

… PETITIONER (BY SRI.S.ANNAMALAI, ADVOCATE)

AND:

1 . THE CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001

2 . THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE-560 095

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

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT NO.1 TO CONSIDER THE PETITION FILED BY THE PETITIONER UNDER SECTION 119(2)(B) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 DATED 15.06.2021 SENT THROUGH POST ON 19.07.2021 HEREIN REFERRED AS ANNEXURE-A AND PETITION DATED 05.02.2022 FILED ON 17.02.2022 HEREIN AFTER REFERRED AS ANNEXURE-B AND DISPOSE THE SAME IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT, 1961 AND ETC.

IN W.P. NO.19718/2022

BETWEEN

GANESH BABU S/O LATE Y.L.RAMAREDDY, AGED ABOUT 58 YEARS, 100FT.ROAD, KATTRIGUPPE, BSK 3RD STAGE, BENGALURU-560 085 PAN AAUPB9368A ...PETITIONER (BY SRI.ANNAMALAI S., ADVOCATE)

AND 1 . THE CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001

2 . THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE-560 095 …RESPONDENTS (BY SRI.E.I.SANMATHI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA DIRECT THE R1 TO CONSIDER THE PETITION FILED BY THE PETITIONER U/S 119(2)(b) OF THE ACT FOR THE ASSESSMENT YEAR 2017-18 DTD:15.06.2021 HEREIN REFERRED AS ANNEXURE-A AND PETITION DTD:05.02.2022 FILED ON 17.02.2022 HEREINAFTER REFERRED AS ANNEXURE-B AND DISPOSE OF THE SAME IN ACCORDANCE WITH THE PROVISION OF THE INCOME-TAX ACT, 1961 ETC.

THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

1.

In W.P.No.19720/2022, the petitioner seeks the following reliefs: “i) Issue a writ of mandamus directing the Respondent No.2 to consider the petition filed by the petitioner under section 119(2)(b) of the Act for the assessment year 2016-17 dated 15.06.2021 sent through post on 19.07.2021 herein referred as Annexure-A and petitioner dated 05.02.2022 filed on 17.02.2022 herein after referred as Annexure-B and dispose of the same in accordance with the provisions of the Income-tax Act, 1961.

ii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”

2.

In W.P.No.19718/2022, the petitioner seeks the following reliefs:

“i) Issue a writ of mandamus or direction in the nature of writ of mandamus directing the Respondent No.1 to consider the petitioner filed by the Petitioner under section 119(2)(b) of the Act for the assessment year 2017-18 dated: 15.06.2021 herein referred as Annexure-A and petition dated 05.02.2022 filed on 17.02.2022 hereinafter referred as Annexure-B and dispose of the same in accordance with the provisions of the Income-tax Act, 1961.

ii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”

3.

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

4.

It is the grievance of the petitioner that his petitions at Annexures-A and B dated 15.06.2021 and 05.02.2022 respectively submitted to the 1st respondent have not been considered so far by the 1st respondent nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petitions.

5.

Per contra, learned counsel for the respondents submits that if reasonable time is given, the 1st respondent would consider and pass necessary order on the said petitions at Annexures-A and B.

6.

In view of the aforesaid facts and circumstances and rival submissions, the 1st respondent is hereby directed to address the grievances of the petitioner and consider his petitions dated 15.06.2021 at Annexure-A and 05.02.2022 at Annexure-B in both the writ petitions and pass appropriate order in accordance with law, within a period of three months from the date of receipt of a certified copy of this order.

With the aforesaid directions, the petitions stand disposed off.

SD/- JUDGE

PKS

More judgments on Section 119(2)(b)

All 980 judgments and leading authorities on Section 119(2)(b) →

Recent GST High Court judgments

Search GST case law →