M/s. REGIONAL TRANSPORT OFFICER vs. INCOME TAX OFFICER

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2021 BEFORE THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR W.P.No.5594 OF 2020(T-IT) BETWEEN: M/s REGIONAL TRANSPORT OFFICER, Rajajinagar(West), Rajajinagar Shopping Complex, Post Office Road, Rajajinagar, Bengaluru - 560 010.

… PETITIONER (By Sri. Hema Kumar, AGA.) AND: 1. INCOME TAX OFFICER, (TDS) Ward-18(2) Ganganagar, Room No.413, IV Floor, HMT Bhavan, Bellary Road, Bengaluru - 560 032. 2. COMMISSIONER OF INCOME TAX (APPEALS)-13,

Bengaluru, HMT Bhavan,

Ganganagar, 59, Bellary Road,

Bengaluru - 560 032. … RESPONDENTS (By Sri. K.V.Aravind, Adv.) This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the order dated 14.02.2019 passed by the Commissioner of Income Tax (Appeals)-13 Bengaluru Vide Annexure-A and etc.

2 This petition coming on for Preliminary Hearing in ‘B’ Group this day, the Court made the following: ORDER 1. This petition is directed against the impugned order dated 14.02.2019 at Annexure-A passed by the Commissioner of Income Tax rejecting the appeal on the ground of delay and barred by limitation which was further confirmed by the Income Tax Appellate Tribunal, Bengaluru, vide impugned order dated 27.09.2019 whereby the said order dated 14.02.2019 was confirmed by the Appellate Tribunal. 2. Heard Sri Hema Kumar, learned Additional Government Advocate for the petitioner and Sri K.V.Aravind, learned counsel appearing for the respondents and perused the material on record. 3. A perusal of the impugned order dated 14.02.2019 passed by the Commissioner of Income Tax as well as the subsequent impugned order dated 27.09.2019 passed by the Appellate Tribunal will indicate that both the authorities have adopted hyper technical approach in coming to the conclusion that the delay in

3 preferring the appeal by the State Government cannot be condoned without appreciating that the petitioner had made out a valid and sufficient grounds which clearly constitute bonafide reasons, unavoidable circumstances and sufficient cause for the purpose of condoning the delay, particularly when the petitioner is the State Regional Transport Office. Under these circumstances, without expressing any opinion on the merits / demerits of the rival contentions of both the parties, I deem it just and proper to set aside the impugned orders and remit the matter back to respondent No.2 for reconsideration afresh in accordance with law. 4. In the result, I pass the following: ORDER (i) The impugned order dated 14.02.2019 is set aside. (ii) The matter is remitted back to respondent No.2 for reconsideration of the matter on merits afresh in accordance with law leaving open all contentions except the issue with regard to limitation which

4 stands concluded in favour of the petitioner by virtue of this order. Sd/- JUDGE PKS