SHIRVA SAHAKARI VYAVASAYIKA SANGHA NIYAMITHA vs. COMMISSIONER OF INCOME TAX (APPEALS)

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:

... 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).

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