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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22ND DAY OF JUNE, 2020
BEFORE
THE HON’BLE MR. JUSTICE KRISHNA S.DIXIT
R.P. NO.172/2020 (T-IT)
BETWEEN: SHIRVA SAHAKARI VYA VASAYIKA SANGHA NIYAMITHA, MAIN ROAD, SHIRVA, UDUPI DISTRICT – 574 116. REP. BY ITS C.E.O. MR. RAVINDRA ACHARYA
... PETITIONER
(BY SRI. MAHESH R.UPPIN, ADVOCATE)
AND:
COMMISIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C.R.BUILDING, N.G. ROAD, ATTAVARA, MANGALURU – 575 001.
INCOME TAX OFFICER, WARD-3, AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD, UDUPI - 576 103.
... RESPONDENTS (BY SRI. JEEEVAN J.NEERALGI, ADVOCATE)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED:11.02.2020 PASSED IN WP NO.3297/2020, ON THE FILE OF THE HON’BLE HIGH COURT OF KARNATAKA, BENGALURU.
THIS REVIEW PETITION COMING ON FOR ORDER THROUGH VIDEO CONFERENC THIS DAY, THE COURT MADE THE FOLLOWING:
2 ORDER
This petition seeks review of judgment dated 11.02.2020 made in W.P.No.3297/2020 (T-RES) on the ground of existence of error apparent on the face of the record inasmuch as, the subject matter of said Writ Petition was covered by the decision in W.P.No.1879/2020 (T-RES) whereas, what was invoked is W.P.No. 48414/2018 (T-RES).
Learned Panel Counsel Shri Jeevan J Neeralgi, on request having accepted notice for the Revenue, opposes the review petition contending that no review lies on the ground urged in the petition although, the review petitioner may have a good case in appeal.
Having heard the learned counsel for the parties and having perused the petition papers, this Court grants relief to the review petitioner because:
a) petitioner had sought for a direction to dispose off his pending appeal without insisting upon making of pre-deposit, in the given circumstances of the case; in an identical matter, i.e., W.P.No.1879/2020 i.e., SAGAR CREDIT CO- OPERATIVE SOCIETY LTD Vs. COMMISSIONER OF
3 INCOME TAX (APPEALS) AND ANOTHER, a direction was given by this Court to dispose off the appeal filed by the Assessee sans pre-deposit requirement and therefore, the review petitioner too ought to have been granted similar relief; and,
b) because of the mistake of this Court, the case in W.P.No.3297/2020 was disposed off in terms of judgment dated 16.01.2020 in W.P.No.48414/2018 (T-IT) c/w W.P.No.14381/2019 (T-IT) between M/s. SWABHIMANI SOUHARDA CREDIT COOPERATIVE LTD., Vs. GOVERNMENT OF INDIA, which may be relevant for consideration of petitioner’s appeal before the appellate authority; but that was not the case pleaded by the review petitioner in his writ petition; thus, there is error apparent on the face of the record that has crept in because of inadvertence attributable to this Court and therefore, the same needs to be set right; this Court sincerely regrets its mistake that has put the petitioner to some difficulty.
In the above circumstances, this review petition succeeds; the judgment dated 11.02.2020 in
4 W.P.No.3297/2020 has been reviewed & recalled; the writ petition is disposed off in terms of judgment dated W.P.No.1879/2020 (T-IT) between SAGAR CREDIT CO- OPERATIVE SOCIETY LTD VS. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER, mutantis mutandis.
No costs.
Sd/-
JUDGE
DS/RKA