Rp/183/2021 Of Hogethoppalu Vishwanath Prathiba v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|DATED THIS THE 7 DAY OF OCTOBER, 2021BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV REVIEW PETITION NO.183/2021IN&WRIT PETITION NO.5066/2018 (TIT) Between Hogetnoppalu Vishwanatn Prathiba,W/o Mr. H.K. Vishwanath,Aged about 46 years, Residing at: C/o M/s. Sri Guru Industries, Medenally,Chitradurga - 577 501.— Petitloner (By Sri Harish V.S., Advocate) And Tne Income Tax Officer,Ward-2, Tamatkal Road,Medenalll,Chitradurga - 5/77 502... Respondent (By Sri K.V. Aravind, Advocate) AK AR O This Review Petition is filed under Order 47 Rule 1 of CPC,|praying to review the judgment dated 20.02.2018 passed by this.Hon ble Court in WP No.5066/2018 by indicating the time limit.for filing the appeal as 31.01.2020 and consequently granting leave to the petitioner to file an application under the Vivad SeVisnwas Scheme, so as to meet tne ends ofjustice. This Review Petition coming on for orders this day, theCourt, made the following: ORDER Accepting the reasons stated in the memorandum offacts, I.A.1/2021 filed for condonation of delay in filing the|review petition is allowed. Petitioner nas filed the present petition seeking forreview of the order dated 20.02.2018 passed by this Court|in’ W.P.No.5066/2018 and nas sought for necessarypermission to file an application under the ‘Vivad Se|Visnwas Scneme.. ?.This Court by order dated 20.02.2018 had relegated tne petitioner to avail of the alternative remedy|DY Way Of first appeal under Section 246 of the Income Tax|Act, 1961 and accordingly, disposed off the petition. © ‘3Learned counsel! for tne petitioner has contendedthat he intends to avall of the benefit of Vivad Se Visnwas Scheme and the order passed in W.P.No.5066/2018 thoughnad relegated the petitioner to avail of the alternativeremedy, due to certain bonafide reasons, alternativeremedy was not availed and accordingly, in the present|circumstances if the petition were to be pending, petitionerwould have peen entitied to avail of the Denefit under the|Vivad Se Visnwas Scneme. Petitioner further submits thnatunder similar circumstances as that of the petitioner herein,the Co-ordinate Bench in W.P.No.30960/2016 and theDivision Bench in W.A.No.219/2015 had set aside theproceedings|oftne|Assessing Autnority despitetneavailability of the alternative remedy and it is contendedthat in lignt of the settled position tnat alternative remedy isnot an absolute bar If circumstances are made out forinvocation of writ jurisdiction, matter ought to be reviewedand the writ petition be entertained. 4 It is to be noted tnat the petitioner nas failed to avail the benefit of invoking the alternative remedy despitedisposal of the writ petition. In the present circumstances,| petitioner is almost remediless. The fact that Vivad Se|Visnwas Scneme does provide for an option for the|petitioner to claim its benefit, but it requires the present|proceedings to be restored and further orders to be passed,is an aspect of consideration. 5.Taking note of the peculiar facts of the case, the|contention of the petitioner that in similar factual matrix,|the Co-ordinate Bench had entertained the writ despite|availability of alternative remedy and taking note of the|prayer tnat the petitioner seeks to invoke the benefit underthe Vivad Se Visnwas Scneme, case is made out in the|interest of justice to review the order dated 20.02.2018|passed in W.P.No.5066/2018. 6.Accordingly, review petition isallowed| Writ)petition stands restored. The undertaking of the petitioner that in the event heis unsuccessful in claiming the benefit under the Vivad SeVishwas Scheme, he would voluntarily relegate himself to. ����/��������"�������������� ������������������������������"�����������%����������/������������� ����� ������������������� ��