Wp/105846/2014 Of Ryatar Saharkari Sakkare Karkhane Niyamit v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH DATED THIS THE 18 DAY OF JULY, 2014 BEFORE THE HON'BLE MR. JUSTICE A.N. VENUGOPALA GOWDA WRIT PETITION Nos.105846/2014 &))106/968804/2014 (IT) BEI|WEEN RYATAR SAHARKARI SAKKARE KARKHANE NIYAMIT RANNA NAGAR, TIMMAPUR TQ: MUDHOL, DIST: BAGALKOT RPTD.BY ITS M.D. SANJAY S.PUJARI. (BY SRI. MANOJ D PUKALE, ADV.) ... PETITIONER AND THE COMMISSIONER OF INCOME TAX (APPEALS) 2ND FLOOR,FEROZ KHIMJIBHAI COM COMPLEX-1,OPP. CIVIL HOSPITAL,DR AMBEDKAR ROAD,BELGAUM -590001. (BY SRI. Y V RAVIRAJ, ADV.) ... RESPONDENT THESE PETITIONS ARE FILED UNDER ARTICLES 276AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TODIRECT THE RESPONDENT TO HEAR THE BATCH APPEALSOF THE PETITIONER FILED UNDER SEC 246A OF THEINCOME TAX ACT 1961. IN ITA Nos.CIT(A)-447 AND 107TO 115/BGM/2014-15 AT AN EARLY DATE AND DISPOSETHE SAME IN ACCORDANCE WITH LAW WITHIN THESTIPULATED PERIOD. THESE PETITIONS COMING ON FOR PRELIMINARYHEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER These writ petitions have been filed asking for amandamus against the respondent, to near and dispose ofat an early date, the batch of appeals filed by thepetitioner,InITANos.CIT(A)-447and107.6!115/BGM/2014-15, under S.246A of the Income Tax Act,1961. 2 Subsequent to filing of these writ petitions, therespondent has sent a communication dated 08.07.2014 tothe petitioner in the matter of appellate proceedings forpetitioner’s assessment years commencing from 2005-06to 2012-13 i.e., in response to the petitioner's letter dated13.06.2014 requesting to take up the said appeals forhearing along with ITA No.CIT(A)-447/BGM/13-14 for the assessment year 2011-12, which appeal is now posted fornearing on 22.07.2014. By the said communication, thepetitioner was informed that the other cases having beenfied after 31.03.2014, the same cannot be taken up forhearing before 31.03.2015 as per the CBDT guidelinesmeant for the Commissioner of Income Tax (Appeals),commencing from 08.08.2013 onwards the details of whichare as follows: RYATAR SAHAKARI SAKKARE KARTHANE NIYAMIT,BAGALKOT GROUP 3.Heard learned advocates on potn sides andperused the writ record. 4Respondent|nas|fixed|LIANo.CIT(A)-447/BGM/13-14 for hearing on 22.07.2014. Central ActionPlan 2014-15 of the Centra! Board of Direct Taxes, Dept. ofRevenue, Ministry of Finance, Government of India, atChapter VI relating to CIT (Appeals), containing, para 3.3.being relevant, is extracted below: “In case CIT (A) is of the views that appeals of the sameassessee for different years or different assesses for thesame year or different years involving substantiallysimilar issues or inter related issues are pending, the CIT(A) may dispose-off such appeals irrespective of Baskets,if one or more among such appeals falls within thepriority of disposal.” 5 The communication of the respondent dated03.07.2014,noticedSUPT adnasnottaken|586! consideration tne Central Action Plan, 2014-15, moreparticularly, para 3.3. extracted supra. Jnere is nonapplication of mind on the part of the respondent in thematter of sending communication dated 08.07.2014 I.e., inresponse to the petitioner's letter dated 13.06.2014. In the circumstances, respondent is directed toconsider the claim of the petitioner made in letter dated13.06.2014 by Keeping in view the provision extractedsupra and inform the petitioner, the outcome, without anydelay. Time for compliance i.e., consideration of the claimwith reference to petitioner's letter dated 13.06.2014 istwo weeks from the date a copy of this order becomesavailable. Writ petitions are disposed of accordingly, with noorder as to costs. SD/-|JUDGE