GENERAL INSURANCE EMPLOYEES vs. COMMISSIONER OF INCOME TAX(APPEALS)

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WP/15398/2013HC KarnatakaKAHC01019501201328 May 2013Bench: ARAVIND KUMAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondent to dispose of the petitioner's appeal within six weeks. The court did not express any opinion on the merits of the case, leaving all contentions open.

What were the facts?

The petitioner, a co-operative credit society, sought a direction for the respondent to dispose of their appeal. The appeal was filed after the assessing authority rejected their exemption claim under Section 80P(2)(a)(i), despite a binding ITAT order.

What were the issues?

Whether the respondent should be directed to dispose of the appeal concerning the rejection of exemption under Section 80P(2)(a)(i) in light of a previous ITAT order.

Which sections of the Income-tax Act were involved?

Section 80P(2)(a)(i)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 28TH DAY OF MAY, 2013

BEFORE

THE HON’BLE MR.JUSTICE ARAVIND KUMAR

W.P.NO.15398/2013 (T-IT)

BETWEEN:

General Insurance Employees’ Co-operative Credit Society Ltd; Head Office, `Krishna’ Ajjarkad, Court Back Road, Udupi, Udupi District Represented by its Secretary – Mr.Prabhakar K.S. ..Petitioner

(By Sri.Mahesh R.Uppin, Advocate)

AND:

1.

Commissioner of Income Tax (Appeals), Mysore.

2.

Deputy Commissioner of Income Tax, Circle-1, Udupi District, Malpe Road, Udupi – 576 101. ..Respondents

(By Sri.K.V.Aravind, Advocate)

2 This writ petition is filed under Articles 226 and 227 of the Constitution of India praying to issue writ in the nature of mandamus by directing the second respondent to dispose of the appeal bearing No.Nil filed on 30.01.2013 Annexure-E on the lines of the order passed by the Tribunal marked as Annexure-F in ITA No.1455/Bang/2012 dated 15.02.2013.

This writ petition coming on for preliminary hearing this day, the Court made the following:

ORDER Petitioner is seeking for a direction to the second respondent to dispose of the appeal filed on 30.01.2013 Annexure-E on the lines of order passed by Income Tax Appellate Tribunal in ITA No.1455/Bang/2012 dated 15.02.2013 Annexure-F.

2.

By consent of learned advocates appearing for the parties Sri.Mahesh Uppin and Sri.K.V.Aravind, panel counsel, petition is taken up for final disposal.

3.

Contention of Sri.Mahesh Uppin is issue regarding the exemption available to the petitioner co-operative credit society under section 80P(2)(a)(i) has been rejected by the assessing authority despite there being an order passed by jurisdictional Income Tax Appellate Tribunal which is binding on the assessing authorities and on account of the same not having been considered by the assessing officer an appeal has been filed and same has not been disposed of by the second respondent, and as such he seeks for a direction to the 2nd respondent to dispose of the appeal within a time frame.

4.

Sri.K.V.Aravind, learned panel counsel appearing for respondents would fairly submit that if sufficient time is granted to 2nd respondent appeal would be disposed of on merits. By placing his submission on record a direction is issued to the second respondent to dispose of the appeal (Annexure-E) filed by the petitioner within an outer limit of six weeks from the date of receipt of certified copy of this order.

All contentions of the parties are left open and no view is expressed on the merits of the case.

Sd/-

JUDGE

SBN

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