What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to dispose of the petitioner's appeal within six months. This direction is subject to the petitioner depositing 10% of the demand within four weeks.

The petitioner, a co-operative society, filed a writ petition seeking to quash an assessment order and direct the Commissioner of Income Tax (Appeals) to dispose of their appeal expeditiously. The petitioner's counsel agreed to have their claim satisfied by an expedited appeal disposal.

What were the issues?

The primary issue was the petitioner's request for an expeditious disposal of their appeal against an assessment order. The court considered the feasibility of this request while also addressing the revenue's concerns.

Tappers Service Co Operative… vs CIT(A) | Karnataka High Court 2021

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF APRIL , 2021

BEFORE

THE HON’BLE MR. JUSTICE KRISHNA S.DIXIT

WRIT PETITION NO.8544 OF 2021 (T-IT)

BETWEEN: TAPPERS SERVICE CO-OPERATIVE SOCIETY LTD., PADMASHREE COMPLEX, N.H. 66, HEMMADI, KUNDAPURA TALUK, UDUPI DISTRICT – 576 230. REPRESENTED BY ITS C.E.O. - MR KRISHNA …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 . INCOME TAX OFFICER, WARD – 2, AAYAKAR BHAVAN, AADI - UDUPI MALPE ROAD, UDUPI – 576 103.

3 . ASSESSING OFFICER, NATIONAL e-ASSESSMENT CENTRE, DELHI – 110 002.

…RESPONDENTS (BY SRI. JEEVAN J.NEERALAGI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 15.03.2021 BY R3 AS ANNEXURE A; TO DIRECT THE R1 TO DISPOSE OFF THE APPEAL DATED 23.03.2021 MARKED AS ANNEXURE-C FOR A PERIOD OF 03 MONTHS TILL THE DISPOSAL OF THE SAID APPEAL.

2 THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY THROUGH VIDEO CONFERENCE, THE COURT MADE THE FOLLOWING:

ORDER Learned counsel for the petitioner, having argued the matter for some time, submits that regardless of the text of the prayers in the writ petition, his claim could be satisfied if expeditious disposal of its appeal is directed.

Learned Panel Counsel for the Revenue, on request having accepted notice for the respondents though initially opposed the writ petition, now graciously agrees that there would be no much difficulty for the consideration of appeal for expeditious disposal, subject to petitioner depositing 50% of the demand.

Having heard the learned counsel for the parties and having perused the petition papers, this Court directs the first respondent to take up petitioner’s appeal dated 23.03.2021, a copy whereof is at Annexure-C vide Acknowledgment No. 300494971230321 for consideration & disposal within a period of six months, subject to petitioner depositing with it 10% of the amount in demand within four

3 weeks, which will include the amount if any, already deposited. Ordered accordingly and writ petition stands disposed off, all contentions of the parties having been kept open. Costs made easy.

Sd/-

JUDGE

TAPPERS SERVICE CO OPERATIVE SOCIETY LTD vs. COMMISSIONER OF INCOME TAX (APPEALS)

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