The petitioner filed a writ petition seeking a direction to the appellate authority to dispose of their appeal and to keep recovery proceedings in abeyance. The petitioner had already deposited a sum of Rs. 2,75,000/-.

What were the issues?

The primary issue was the delay in the disposal of the appeal and the pending recovery proceedings. The court considered the petitioner's deposit and circulars regarding stay of demand.

Hasanamba Fuel Park vs CIT(A) | Karnataka High Court 2022

Q: What did the High Court hold?

The High Court directed that the appeal be disposed of as per seniority, subject to the petitioner depositing 20% of the disputed demand. The amount already deposited was to be considered towards this 20%.

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16TH DAY OF FEBRUARY 2022

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.3246/2022 (T-IT)

BETWEEN:

HASANAMBA FUEL PARK 158 A SANTHEPET B.M. ROAD HASSAN - 574 201 REPRESENTED BY ITS PARTNER H.M. GIRIDHAR AGED 43 YEARS.

… PETITIONER

(BY SRI K.M. SHIVAYOGISWAMY, ADVOCATE)

AND:

THE COMMISSIONER OF INCOME TAX (APPEALS),

21/16, AAYAKAR BHAVAN,

RESIDENCY ROAD,

NAZARBAD,

MYSORE - 570 010.

TAX RECOVERY OFFICER,

OFFICE OF THE TAX RECOVERY OFFICER

INCOME TAX DEPARTMENT

TRO-3, BANGALORE

BMTC BUILDING, 80 FEET ROAD,

6TH BLOCK,

NEAR KHB GAMES VILLAGE,

KORAMANGALA,

BANGALORE - 560 095.

… RESPONDENTS

(BY SRI E.I. SANMATHI, ADVOCATE)

2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA, PRAYING TO DIRECT R-1 APPELLATE AUTHORITY TO DISPOSE OF THE APPEAL FILE BY THE PETITIONER AGAINST THE IMPUGNED ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-15 VIDE APPEAL NO.ITA 149/CIT(A)/MYS/2018-19, REMANDED BY THE INCOME TAX APPELLATE TRIBUNAL AS PER ITS ORDER VIDE ITA NO.3162/BANG/2018 DATED 21.12.2018 VIDE ANNEXURE-A AND ETC.

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

ORDER

The petitioner has sought for issuance of writ of mandamus directing the first respondent authority to dispose off the appeal filed by the petitioner against the impugned assessment order for the assessment year 2014-15 vide Appeal No.ITA149/CIT(A)/Mys/2018-19. Further relief is sought seeking for appropriate directions to the second respondent to keep in abeyance the recovery notice at Annexure-'D' till disposal of the appeal.

After hearing the matter for sometime, the learned counsel for petitioner has filed a memo and submits that a sum of Rs.2,75,000/- has already been deposited before the respondent authorities.

3 3. Taking note of the Circular dated 31.07.2017 vide O.M.No.404/72/93-ITCC there would be stay of the impugned order till disposal of the appeal subject to the petitioner depositing 20% of the disputed demand in terms of Circular No.O.M.No.404/72/93-ITCC. The amount paid by the petitioner as is mentioned in the memo to be taken note of while calculating 20% of the disputed demand. The appeal to be taken up as per seniority. The petitioner is granted four weeks time for making appropriate deposit of 20% as ordered above.

The petition is disposed off in light of the above observations.

Sd/- JUDGE

Np/-

HASANAMBA FUEL PARK vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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