Wp/10240/2022 Of M/S. Indu Projects Limited v. The Income Tax Appellate Tribunal (Itat)

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF JULYTWO THOUSAND AND TWENry TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE MRS JUSTICE SUREPALLI NANDA l.A.No.2 of 2022 IN/AND WRIT PETITION NO: 10240 OF 2022 Between: M/s. lndu Projects Limited, No.1009, lndu Fortune Fields, 13th phase, KPHB Colony,Hyderabad - 500072. Rep. by lnsolvency Professional and Member of MonitoringCommittee. ...PETITIONER AND 't. The Income Tax Appellate Tribunal (ITAT), 502 and 505, CGO Towers,Kavadiguda, Secunderabad - 500080. Represented by its Assistant RegistrarKavadiguda, Secunderabad - 500080. Represented by its Assistant Registrar2. The Honourable President, lncome Tax Appellate Tribunal, 11th Floor, LokNayak Bhawan, Khan Market, New Delhi-1 10003. Represented by theRegistrarNayak Bhawan, Khan Market, New Delhi-1 10003. Represented by theRegistrar ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, writ, order or direction, more particularly one [n thenature of Writ of Mandamus, by declaring action of the 1st respondent inrejecting the adjournment application filed in ITA Nos.186-189/Hyd/2018 forAssessment Years 2009 - 10 to 2012 - 13, vide letter dt. 3111212021 and alsorejection of subsequent oral adjournment request on 0710112022, as illegal,unconstitutional and against the Principles of Natural Justice and consequently,direct the 2nd Respondent to dispose of the petition for Constitution of SpecialBench by the 2nd Respondent- lA NO: 1 OF 20221 Petition under Section 151 CPC [praying ]that in the circumstances [stated]in the affidavit filed in support of the [petition, ]the l-ligh Court [may ][be ][pleased ][to]grant stay on all further proceedings before the 1st respondent in ITA Nos. 186-189/Hyd/2018 for Assessment Years 2009 - 10 lo 2O12-13, [including passing ][of]final orders, until the disposal of the [petition ][,71. ]2811212021 filed for theconstitution of Special bench by the 2nd Responderrt, [as ][otherwise the petitioner]would be put to irreparable loss and severe hardship.lA NO: 2 OF 2022Between: The Principal Commissioner of lncome Tax-l , 6th Floor, Signature Towers,Kondapur, Opp: Botanical Gardens, Hyderabad. ...lmplead Petitioner/ Proposed Respondent No.3 AND 1. M/s. lndu Projects Limited, No.1009, lndu Fortune Fields,'13th phase, KPHBColony, Hyderabad - 500072. Rep. by lnsolvency Professional and Member ofMonitoring Committee.Colony, Hyderabad - 500072. Rep. by lnsolvency Professional and Member ofMonitoring Committee. ....RespondenUPetitioner 2. The lncome Tax Appellate Tribunal (ITAT), t'02 and 505, CGO Towers,Kavadiguda, Secunderabad - 500080. Represented by its Assistant Registrar.Kavadiguda, Secunderabad - 500080. Represented by its Assistant Registrar.3. The Honourable President, lncome Tax Appellat,-. Tribunal, 11th Floor, LokNayak Bhawan, Khan Market, New Delhi-1 10001). Represented by theRegistrar.Nayak Bhawan, Khan Market, New Delhi-1 10001). Represented by theRegistrar. petition under order 1, R.1o read with sectionle5T8l8:J:l?"Tffiifl:il; the circumstances stated in the affidavit filed in support of the petition, the HighCourt may be pleased to implead the petitioner herein as Respondent No.3. Counsel for the Petitioner: SRI. DUNDU MANMOHAI.I Counsel for the Respondents: SRI B. MUKHERJEE F:ORSRI NAMAVARAPU RAJESHWARA RAO, ASSISTANIT SOLICITOR GENERAL Counsel for the lmplead Respondent: MS. K. MAMAI'A CHOWDHARI,SENIOR S.C. FOR INI:OME TAX DEP,ARTMENTSENIOR S.C. FOR INI:OME TAX DEP,ARTMENT The Court made thc following: COMMON ORDER 1 THE HON'BLE'I'HE CHIEF IUSTICE UIIAI- BHTJYANAND IHE HON'BI.E MRS. IUSI'ICE SUREPAILI NANDAI.A.No.2 of 2022 io/ & \I'.1'.No. l0of 2022 C_pI4.\!ON.-OBDE\: it,.r rlc t tan hL rt, [(./;rt ]ltt.,t.t I ,ri u/ .rt.t,l the circumstances stated in the affidavit filed in support of the petition, the HighCourt may be pleased to implead the petitioner herein as Respondent No.3. Counsel for the Petitioner: SRI. DUNDU MANMOHAI.I Counsel for the Respondents: SRI B. MUKHERJEE F:ORSRI NAMAVARAPU RAJESHWARA RAO, ASSISTANIT SOLICITOR GENERAL Counsel for the lmplead Respondent: MS. K. MAMAI'A CHOWDHARI,SENIOR S.C. FOR INI:OME TAX DEP,ARTMENTSENIOR S.C. FOR INI:OME TAX DEP,ARTMENT The Court made thc following: COMMON ORDER 1 THE HON'BLE'I'HE CHIEF IUSTICE UIIAI- BHTJYANAND IHE HON'BI.E MRS. IUSI'ICE SUREPAILI NANDAI.A.No.2 of 2022 io/ & \I'.1'.No. l0of 2022 C_pI4.\!ON.-OBDE\: it,.r rlc t tan hL rt, [(./;rt ]ltt.,t.t I ,ri u/ .rt.t,l llcard l\lr. l')unclu \lunrr,,lt:ur. lt:lrrrctl c()urlscl ltrr thcpetiti()ner, and NIr. l3.NIukhcrjec, lcarncd c()Lrnscl rcprescntingN,[ r. Namavarapu lta,eshwara Ra(), lcarncd Assismnt Solicitor( lcncral of India for thc responclcnrs. 2. \\,'c havc also hcard N{s. I.,.N{arnara [(-horvdhari. ]lcarncdScnior Staurlintl [(-ourrscl ]for lhc Inci,nrc ['l ]tr [)tJr:rnm('nt, \\rh( [) ]hastilcd implcarl pctiLi()n Ior thc llcr cnuc bcins [..\.No-2 <f 2022 3. 'l'hc wrir pcdtion has bccn filctl sceking thc f<rllowing rclicfs: lirr thc rcasons stated hcrcrn, thc pctitioncr pravs that this courtmay be pleased to issue a rvrit, ordcr or direction more particularlyone in the nature o[ rvrit of mandamus, bl declaring the action ofthc 1" rcspondcnt in rcjcctins thc adjournmcnt applicauon {iled inll \ \os.lii6 llt().,/lllrl/-2(llti lirr' \sstssrtrcrtt Ytrrs l0()()-1() roll)12.1j, ryrlr lcrrt,r'dr..ll.ll.lttll .rrr.l ,rls,, rtlrr:rrrrrr rrl-suIr:ccluerrtoral adjournmcnt re(lue st on [(i-.(| ]1 .2(122 ls illcgal. uncorrst itutiona land against tht prir-rciplcs ol rr:rturirl -ltrsrrcc arr.l c()nscqucntl\.,dircct thc 2"'r ltcspondcrrt to disposc oi rht' petitiort forconsutution of Spccial llcnch br thc 2"'l l(cs1;ondcnt an.l mav ir .rrlr ofittr r,rr]e:- r)l ,rr''.1('l: .t- ril- ,:. ' rrr '-i, ilil' r' rlr I ".( it Lrlrsrir!ri:c:r ()l thc cl:s(l 4. I;lom tirc zrbove, it is seer, tha'- pcljtioircl' sceks [hltct'tcrcl1Lc]+ [jrh ]r-t'tccttrrtr oi' iris rcqircst ftrr adirlr-rrtrlrlcnt lrt tht [lsli,i;1.;1' ][1,r1].\PPsi111, ['lril;unal ]u,hilc ltcrt'trrtl I'l [.\..Nos. ]lfj(, ili'),tllrtl lttlS [t,,t]thc asscsst'ncnr vca,:s 2009 ;0 ro l0l2 1.1. il ;rtltr lrt [lrr{ ][!lrl(ttt!ri]tl:.tt rirt . .Ii,'rrr':IIrIcrrt r-cqll(ci \':t: lt)i'rJ( lrt iir: '-,,,,,,,,i)( r ',, l.ri.l'drtccl i I . 1,2.202i aod thcrcaftcr, o,:allv [()n ]0 i.0 .2():25 ( tn 06.07.2t)22, lcameci r\ssistar-rr S,olici;rir (icn.i:rl .l' intiii:iui-)r'rilli(i(l i-t iirl thc aifidavit lllt:d on lrci-,;rii [, ]r rcsr-r,lriLrrt" l\,r. Itltili l'c!iucst of rltc 1'rt:tifion(:!' ti)r al ,:r\lliull/rlr ,,f .-rr, iirl'l!t(lii'ir<ir ,, tlrc lrr:ortt ['l ]1y ,\lrPcllatc' Iri]-,irr ri [.,..:r. ]rrlr,.ii.iril l',,', hirn ott :.1.O.1.2()22- ['l ]hcrciiirc, rvc h,itl rr-r:irir en [. ])l)scr'\ .Ilt( )ri tlr;rlno livc issuc survives tbt adjudication. ,\ccordinslr', rht: casc hr.sbccn listcd t()dav under thc capliorr 'lrtrr di:,mi-.:ral'(t In thc hcaring todav, N'{s. K.i\,Ian-rata [(.h,rucllr:rr,,. ]ltrilnctl)'r nir,r tt iJr(lrrr\l [(-()rin:rcl ]fi'r tlr<, lrt<-orlc Ilr i)r'lr u'llllr'lr :ul)l)tit- th:rr l l \.\,,s.lS(r 181),rl l\r1,,'-l()1.e li,r' rlrt,ti\(::nl( llt , ( .lt . ]i [l{ ])() l1) i, I t(, ft)ll'l i rvcre rlispr,sccl ol' lrr rhr' lrtcontc lax .\ppcllarc'I ribunl[, Flvderabad 'B' l]cnch, Ilvdcraba<i t,ide ordcrdrrrcrl 28.02.2tr22 7. lf that be the position, peuooner rvould have adequatcrcmedv in the form of filing appcal under Secuon 260A of theIrrcornc'l'ax ,\ cr., 1961 ti. 'l'ht:rchrrc, wc dismiss thc \\'rit l)critiorr filcd bv thc pctirioncru itlt tht: libcrtr as abovc. No cosrs. 9. (,onse<iuendy, no ordcr is recluircd to bc passcd in theirnlrlcad petition being I.A.No -2 ol 2022 and the same is alsoclisl-xrscd of. r\s a sctluel, miscellancous pcriri( xrs, pcncling if anv, stand closccl. i, I t(, ft)ll'l i rvcre rlispr,sccl ol' lrr rhr' lrtcontc lax .\ppcllarc'I ribunl[, Flvderabad 'B' l]cnch, Ilvdcraba<i t,ide ordcrdrrrcrl 28.02.2tr22 7. lf that be the position, peuooner rvould have adequatcrcmedv in the form of filing appcal under Secuon 260A of theIrrcornc'l'ax ,\ cr., 1961 ti. 'l'ht:rchrrc, wc dismiss thc \\'rit l)critiorr filcd bv thc pctirioncru itlt tht: libcrtr as abovc. No cosrs. 9. (,onse<iuendy, no ordcr is recluircd to bc passcd in theirnlrlcad petition being I.A.No -2 ol 2022 and the same is alsoclisl-xrscd of. r\s a sctluel, miscellancous pcriri( xrs, pcncling if anv, stand closccl. SD/. N. RAJA GOPALASSISTANT REGISTRAR//TRUE COPY//secrro\aorrrcen To,1The Assistant Registrar, lncome Tax Appellate Tribunal (ITAI, 502 and 505,CGO Towers, Kavadiguda, Secunderabad - 500080.2The Registrar, Honourable President, lncome Tax Appellate Tribunal, 11thCGO Towers, Kavadiguda, Secunderabad - 500080.2The Registrar, Honourable President, lncome Tax Appellate Tribunal, 11thFloor, Lok Nayak Bhawan, Khan Market, New Delhi-l ['10003.]JOne CC to SRl. DUNDU MANMOHAN/Advocate 4One CC to Sri Namavarapu Ra.jeshwara Rao, Assistant Solicitor GeneralloPUCl4One CC to Sri Namavarapu Ra.jeshwara Rao, Assistant Solicitor GeneralloPUClAOne CC to Ms. K. Mamata Chowdhari, Senior S.C. for lncome TaxDepartment [OPUCIDepartment [OPUCI6Two CD Copies7One Spare Copy CHRGJP HIGH COURTDATED:13t0712022 COMMON ORDER -/a-:-1... [T.qF]€l.A.No.2 of 2022of 20222022IzIN/AND2 2 liEP ?[Ul:)Dq' l.A.No.2 of 2022of 20222022 W.P.No.10240 of 2022 DISPOSING OF THE WRIT PETITIONWITHOUT COSTS, ffia @