What did the High Court hold?

The High Court rejected the prayer to quash the letter. It directed the Income Tax Tribunal to dispose of the pending appeal expeditiously, within two months, and restrained recovery proceedings until then.

The petitioner filed an appeal before the Income Tax Tribunal in 2010. The petitioner sought to quash a letter dated 30.01.2013 and sought a direction for the expeditious disposal of their appeal.

What were the issues?

Whether the Income Tax Tribunal should be directed to dispose of a pending appeal expeditiously and whether recovery proceedings should be stayed until disposal.

M/S Marimallappa Charities vs CIT(A) | Karnataka High Court 2013

1 IN THE HIGH COURT OF KARNATAKA, BANGALORE

DATED THIS THE 06TH DAY OF FEBRUARY 2013

BEFORE

THE HON'BLE MR.JUSTICE H.N.NAGAMOHAN DAS

WRIT PETITION NO.6204/2013 (T - IT)

BETWEEN :

M/S MARIMALLAPPA CHARITIES NARAYANA SHASTHRY ROAD, MYSORE, REP. BY ITS HONORARY PRESIDENT,

SRI. PARAMASHIVAIAH.S ... PETITIONER

(BY SRI M VEERABHADRAIAH, ADV.)

AND :

THE COMMISSIONER OF INCOME TAX(APPEALS) NO.55/1, SHILPASHRI BUILDING, VISHVESHWARA NAGARA, MYSORE - 08

THE ASSISTANT COMMISSIONER OF INCOME TAX RANGE-1, MYSORE NO.55/1, SHILPASHRI BUILDING, VISHVESHWARA NAGARA, MYSORE - 08

THE DEPUTY COMMISSIONER OF INCOME TAX

CIRCLE 1 (I), NO.55/1, SHILPASHRI BUILDING, VISHVESHWARA NAGARA, MYSORE - 08 ... RESPONDENTS

(BY SRI K.V.ARAVIND, STANDING COUNSEL)

2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE R3 LETTER DATED 30.1.13 VIDE ANNX-P AND DIRECT THE INCOME TAX TRIBUNAL, BANGLAORE BENCH TO DISPOSE THE APPEAL NO. ITA 1492/10 FILED U/S 253 OF THE IT ACT FOR THE YEAR 2006-07 VIDE ANNX-G EXPEDITIOUSLY IN ACCORDANCE WITH LAW. CONSEQUENTLY ISSUE APPROPRIATE DIRECTION OF THE R3 AUTHORITY NOT TO INITIATE THE RECOVERY PROCEEDINGS TILL DISPOSAL OF THE APPEAL NO.1492/10 FOR THE YEAR 2006-07 BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH IN ACCORDANCE WITH LAW AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

Sri K.V.Aravind, learned Standing Counsel is directed to take notice for the respondents.

In this writ petition, the petitioner has prayed for a writ in the nature of certiorari to quash the letter dated 30.01.2013 – Annexure P and for a writ of mandamus directing the Income Tax Tribunal, Bangalore to dispose of the appeal ITA No.1492/2010 expeditiously.

After arguing for some time, learned Counsel for the petitioner submits that he is not pressing the first prayer to quash the letter dated 30.01.2013 – Annexure P. Submission of the learned Counsel for the petitioner is

3 placed on record. Accordingly, the writ prayer No.1 is hereby rejected.

The second prayer is for a writ of mandamus to the Tribunal to dispose of the appeal. It is seen from the record that the appeal is filed in the year 2010. Now we are in 2013. Having regard to the fact that three years are lapsed, a direction is hereby issued to the Tribunal to dispose of the appeal as expeditiously as possible and in any event not later than two months from the date of receipt of the copy of this order. Till the disposal of the appeal by the Tribunal, no coercive steps to be taken against the petitioner for recovering. Accordingly, writ petition is hereby disposed of.

Three weeks time is granted to file memo of appearance.

Sd/-

JUDGE

nvj

M/S MARIMALLAPPA CHARITIES vs. THE COMMISSIONER OF INCOME TAX(APPEALS)

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