Wp/10718/2025 Of Sunanda Fitness Private Limited v. The Commissioner Of Income Tax

Digitally signed byNAGARAJA B MLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 10718 OF 2025 (TIT) BETWEEN: SUNANDA FITNESS PRIVATE LIMITED (THROUGH, ITS FORMER DIRECTOR SRI. RAJENDRA PRASAD) RAJALAKSHMI ARCARDE NO. 228/15 9TH MAIN, 3RD BLOCK, JAYANAGAR BANGALORE-560011. PAN: …PETITIONER (BY SMT. SHEETAL BORKAR, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEAL) BANGALORE-6, BMTC BUILDING 80 FT. ROAD, KORAMANGALA BANGALORE-560011. (APPEAL) BANGALORE-6, BMTC BUILDING 80 FT. ROAD, KORAMANGALA BANGALORE-560011. 2. THE INCOME-TAX OFFICER WARD (6)(1)(4), BANGALORE KARNATAKA. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR R1 AND R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE CONCERNED COMPETENT R-1 AUTHORITY TO CONSIDER THE APPEAL AND PASS AN ORDER IN RESPECT TO THE APPEAL FILED BY THE PETITIONER FOR A.Y. 2014-15 DATED 30.01.2017 VIDE ANNEXURE-D AND DELETE THE ADDITION CARRIED OUT BY THE R-2 ASSESSING OFFICER ORDER DATED 29.12.2016 VIDE ANNEXURE-C OF THE INCOME TAX ACT 1961 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner has sought for the following reliefs: “(i) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.1 authority to consider the appeal and pass an order in respect to the appeal filed by the petitioner for A.Y.:2014-15, dated 31.01.2017 vide Annexure-D, and delete the addition carried out by the respondent No.2 - Assessing Officer order dated 29.12.2016, vide Annexure-C, of the Income Tax Act, 1961; (ii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the petitioner, under the Income Tax Act, 1961, with respect to the appeal in Appeal No.:605973591300111 A.Y. 2014-15 pending on the file of respondent No.1, till disposal of this Writ Petition; (iii) Issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the appeal in Appeal No.:605973591300117 A.Y.2014-15 pending on the file of respondent No.1, till disposal of this Writ Petition: and (iv) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circustmances of the case, in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that the appeal filed by the petitioner in Appeal No.605973591300117 A.Y.2014-15 dated 30.01.2017 at Annexure-D before respondent No.1 has not been considered so far by them nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Though several contentions have been urged by both sides in support of their respective case, having regard to the undisputed facts that the appeal filed by the petitioner is still pending adjudication before the Appellate Authority, without expressing any opinion on merits/demerits of their respective contentions, I deem it just and appropriate to dispose of this petition directing respondent No.1 Authority to consider and dispose of the appeal filed by the petitioner in Appeal No.605973591300117 A.Y.2014-15 dated 30.01.2017 Annexure-D in accordance with law as expeditiously as possible. at 5. With the aforesaid direction, the petition stands disposed of. All rival contentions, on all aspects of the matter are kept open and no opinion is expressed on the same. 4. Though several contentions have been urged by both sides in support of their respective case, having regard to the undisputed facts that the appeal filed by the petitioner is still pending adjudication before the Appellate Authority, without expressing any opinion on merits/demerits of their respective contentions, I deem it just and appropriate to dispose of this petition directing respondent No.1 Authority to consider and dispose of the appeal filed by the petitioner in Appeal No.605973591300117 A.Y.2014-15 dated 30.01.2017 Annexure-D in accordance with law as expeditiously as possible. at 5. With the aforesaid direction, the petition stands disposed of. All rival contentions, on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE