Sri. Maheswaran Sabapathy v. Sabapathy

Digitally signedby SHARADAVANI BLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE KRISHNA S DIXIT -WRIT PETITION NO. 2044 OF 2023 (TIT) BETWEEN: 1.SMT. GEETHA RAMKUMAR W/O. SRI. MAHESWARANSABAPATHY, AGED ABOUT 50 YEARS, W/O. SRI. MAHESWARANSABAPATHY, AGED ABOUT 50 YEARS, 2.SRI. MAHESWARAN SABAPATHY S/O. LATE T. V. SABAPATHY, AGED ABOUT 57 YEARS, S/O. LATE T. V. SABAPATHY, AGED ABOUT 57 YEARS, BOTH ARE PRESENTLY R/AT NO. 4508, NILAND STREET, UNION CITY, CALIFORNIA, USA, ZIP 94587, AND REPRESENTED BY THEIR PA HOLDER, SRI. P. SREEDHAR, AGED ABOUT 50 YEARS, S/O P. ANAND SETTY, NO. 88, 1 FLOOR, 2 MAIN, OPP. RAMAKRISHNA NURSING HOME, GAYATHRI DEVI PARK EXTENSION, VYALIKAVAL, BANGALORE-03. …PETITIONERS (BY SRI. RAVI L.VAIDYA.,ADVOCATE) AND: 1.THE CHIEF COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, INCOME DEPARTMENT, QUEENS ROAD, BANGALORE-560 051. INTERNATIONAL TAXATION, INCOME DEPARTMENT, QUEENS ROAD, BANGALORE-560 051. 2.THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, INCOME DEPARTMENT, 7 FLOOR, BMTC BUILDING, KORAMANGALA, BANGALORE-560 034. INTERNATIONAL TAXATION, INCOME DEPARTMENT, 7 FLOOR, BMTC BUILDING, KORAMANGALA, BANGALORE-560 034. …RESPONDENTS (BY SRI.SUSHAL TIWARI.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO CONSIDER THE REPRESENTATION DTD 20.04.2022 VIDE ANNX-J GIVEN BY THE PETITIONERS TO THE R-1 AND CONSEQUENTLY PERMIT THE PETITIONERS TO FILE THEIR BELATED REVISED RETURNS FOR THE ASSESSMENT YEAR 2018-19. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The short grievance of the Petitioners is as to non-consideration of their Representation dated 20.04.2022 a copy whereof avails at Annexure-J wherein they have sought for permission to file the belated Revised Returns for the Assessment Year 2018-19. Learned counsel for the Petitioners submits that in the scheme of the Income Tax Act,1961 such a right having been given, the Representation of the kind ought to have been considered by the jurisdictional authorities, one way or the other. 2. Learned panel Counsel appearing for the Respondents vehemently opposes the Petition contending that there is a provision for making application with some parameters and unless those parameters are comprised with, Petitioners cannot insist upon the consideration of their Representation. Having so contended, now fairly he agrees to instruct his clients to look into the grievance of the Petitioners as has been aired in the subject Representation in accordance with law and within a reasonable period. This is appreciable. In view of the above, Writ Petition is disposed off, time for compliance having been fixed at three months. All contentions are kept open. Costs made easy. Bsv List No.: 1 Sl No.: 32 Sd/- JUDGE