What did the High Court hold?

The High Court noted that the ITAT had allowed the appeal, rendering the writ petition infructuous. Therefore, the writ petition was disposed of as withdrawn.

The petitioner filed a writ petition seeking a direction to the Income Tax Appellate Tribunal (ITAT) to consider an application for interim stay. Subsequently, the petitioner filed a memo stating that the appeal before the ITAT has been allowed.

What were the issues?

The primary issue was whether the High Court should direct the ITAT to consider an interim stay application. This issue became moot as the underlying appeal was allowed by the ITAT.

Shri. Abhaykumar Bharamgouda Patil vs ITO | Karnataka High Court 2018

Income Tax Appellate Tribunal, PANAJI BENCH,

1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 13T H DAY OF NOVEMBER 2018

BEFORE

THE HON’BLE MR. JUSTICE R DEVDAS

WRIT PETITION NO.101680/2018 (T-IT)

BETWEEN:

SHRI ABHAYKUMAR BHARAMGOUDA PATIL S/O. BHARAMGOUDA PATIL AGED: 47 YEARS, R/AT: NO.24, MALINI, BASAVANGALLI, HOSUR, SHAHPUR, BELAGAVI-590003.

... PETITIONER

(BY KU. VIDYASHREE I. SULDHAL, ADVOCATE, FOR SRI RAVIRAJ C PATIL, ADVOCATE.)

AND:

THE INCOME TAX OFFICER WARD-1 (2), FIROZKHIMJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001.

THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, FIROZKHIMJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001.

PRINCIPAL COMMISSIONER OF INCOME TAX FIROZKHIMJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001.

THE REGISTRAR INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PUNDALIK NIVAS, 1S T FLOOR, NEAR PATTOO FOOT BRIDGE, PANAJI-403001.

... RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE INCOME TAX APPELLATE TRIBUNAL, TO CONSIDER THE APPLICATION FOR INTERIM STAY PENDING BEFORE IT IN RESPECT OF THE A.Y.2011-12 IN THE CASE OF THE ASSESSEE WHICH IS PRODUCED AS ANNEXURE-D, ETC.,. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

R.DEVDAS, J., (ORAL) The petitioner has filed a memo dated 30.8.2018 stating that the appeal that was filed by the petitioner before the Income Tax Appellate Tribunal, Panaji, Goa Bench, has been allowed

3 and the order passed by the tribunal has rendered this writ petition infructuous. The petition is accordingly disposed of as withdrawn.

Sd/- JUDGE

Mrk/-

SHRI. ABHAYKUMAR BHARAMGOUDA PATIL vs. THE INCOME TAX OFFICER

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