Rp/186/2021 Of Vimalamma v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|DATED THIS THE 7 DAY OF OCTOBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV REVIEW PETITION NO.186/2021IN%WRIT PETITION NO.5071/2018 (TIT) Between Vimaliamma,W/o Mr. M. Sanjeeva Setty,Aged about 77 years,Residing at Basavesnwara Complex,|M.H. Road,|Chitradurga - 5/77 501. — Petitioner. (By Sri Harisn V.S., Advocate) And Tne Income Tax Officer, Ward-d2,Tamatkal Road,Medenalil,Chitradurga - 577 502. | (By Sri K.V. Aravind, Advocate) .. Respondent This Review Petition ts filed under Order 47 Rule 1 ofCPC, praying to review the judgment dated 20.02.2018passed by this Honble Court in WP No.5071/2018 by |indicating the time limit for filing the appeal as 31.01.2020and consequently granting leave to the petitioner to file an.application under the Vivad Se Visnwas Scneme, so as to|meet the ends ofjustice. This Review Petition coming on for orders tnis day, theCourt, made tne 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.5071/2018 and nas sought for necessarypermission to file an application under the ‘Vivad Se|Vishwas Scheme". ?.This Court by order dated 20.02.2018 hadrelegated 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. © 3.Learned counsel! for tne petitioner has contendedthat he intends to avail of the benefit of Vivad Se Visnwas|Scneme and the order passed in W.P.No.5071/2018 thoughhad 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 for|invocation of writ jurisdiction, matter ought to be reviewedand the writ petition be entertained. 4It is to be noted that the petitioner has failed to avail the benefit of invoking the alternative remedy despitedisposal of the writ petition. In the present circumstances,|petitioner is almost remediless. Tne 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 nad entertained the writ despiteavailability of alternative remedy and taking note of the|prayer tnat the petitioner seeks to invoke the benefit Under|the 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.5071/2018. 6.Accordingly, review petition is|allowed| Writ)petition stands restored. The undertaking of the petitioner that in the event he)is unsuccessful in claiming the benefit Under the Vivad Se|Vishwas Scheme, he would voluntarily relegate himself to invoke|tnesupstantive|remeay|and.continue|tneproceedings before this Court is taken note of. | Sd/- JUDGE VP|