Wp/106707/2016 Of M/S Seva Sadan Convent v. The Income-Tax Appellate Tribunal

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 5 DAY OF APRIL, 2021 BEFORE THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM -W.P.NO.106707/2016 (TIT)BETWEEN M/S SEVA SADAN CONVENT, K.H.B. COLONY, MIG 257, 5TH CROSS, MUDDEBIHAL-586212, BIJAPUR DISTRICT, REPRESENTED BY ITS SUPERIOR, SR.SARITA SOUZA, AGED 60 YEARS, D/O MR.LADINE DSOUZA. ...PETITIONER (BY SRI.S PARTHASARATHI,ADV.) AND1 . THE INCOME-TAX APPELLATE TRIBUNAL, PUNDALIKK NIWAS, 1ST FLOOR, NEAR PATTO BRIDGE, PANAJI, GOA-403001. 2 . THE COMMISSIONER OF INCOME-TAX, OPP. CIVIL HOSPITAL, DR.B.R. AMBEDKAR ROAD, BELGAUM-590001. …RESPONDENTS (BY SRI./SMT : Y V RAVIRAJ ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING THIS HON’BLE COURT TO QUASH THE ORDER IN ITA NO.403/PAN/2014 DATED:09.06.2016 (ANNEXURE- K) PASSED BY THE 1ST RESPONDENT. DIRECT THE 1ST RESPONDENT TO ADJUDICATE THE APPEAL NO.403/PAN/2014 WITHOUT BEING INFLUENCED BY THE JUDGMENT DATED;17.02.2016 OF THIS HON'BLE COURT IN ITA NO.100065/2015 VIDE ANNEXURE-F . THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: : ORDER : The captioned writ petition is filed challenging the impugned order which is appeal able under Section 260A of the Income Tax Act. 2.Learned counsel appearing for the petitioner would also bring to the notice of this Court that the writ petition was filed within time prescribed to prefer an appeal. 3.In that view of the matter, writ petition is disposed of reserving liberty to the petitioner to prefer an appeal in the event petitioner opting to prefer an appeal he is entitled for the benefit under Section 14 of the Limitation Act. SD/- JUDGE HMB/-