Wp/12219/2019 Of Belapu Vyavasaya Seva v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF APRIL, 2019 BEFORE. THE HON’BLE MRS .JUSTICE S.SUJATHA W.P.No.12219/2019 c/wsW.P.No.12222/2019,W.P.No.12223/2019 ANDW.P.No.13634/2019 c/wsW.P.No.12220/2019 &-W.P.No.12221/2019 (TIT) IN W.P.No.12219/ 2019 BETWEEN - BELAPU VYAVASAYA SEVA|SAHAKARI SANGHA NIYAMITHA,91-3, PANIYOOR,BELAPU POST, UDUPI-576140.|REP BY ITS CEO Mrs. SULOCHANA| ..PETITIONER|. (BY SRI MAHESH R. UPPIN, ADV.) AND :/ 1.|COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD,ATTAVARA, MANGALORE-575 OOLATTAVARA, MANGALORE-575 OOL 2.|INCOME TAX OFFICER|WARD 1 & TPS,|AAYAKAR BHAVAN,|ADI-UDUPI MALPE ROAD,UDUPI-5 7/610 RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) -9.- THIS WRIT PETITION IS FILED UNDER ARTICLES 276)AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH|THE NOTICE DATED 08.03.201L9 BEARING PAN NO.AACAB /OLOISSUED BY THE R-2 MARKED AS ANNEXURE-FE. IN W.P.No.12222/2019: BETWEEN - GANAPATHI CO-OPERATIVE |AGRICULTURAL SOCIETY LTD.,SAHAKARI SADANA,MAIN ROAD, KEMMANNU|UDUPI - 576 115, REP. BY ITS C.E.O. |..PETITIONER| (BY SRI MAHESH R. UPPIN, ADV.) AND :/ 1.COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN,| C.R. BUILDING, N.G. ROAD,ATTAVARA, MANGALORE-5/5 OO1.ATTAVARA, MANGALORE-5/5 OO1. 2 |INCOME TAX OFFICER|WARD-2, AAYAKAR BHAVAN,ADI-UDUPI MALPE ROAD,|UDUPI-5 7/610RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 276)AND 22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHTHE DEMAND NOTICE DATED 06.03.2019 ISSUED BY THE R-2|MARKED AS ANNEXURE-F. IN W.P.No.12223/2019: BETWEEN - KARAVALI CREDIT CO-OPERATIVE -3- SOCIETY LID.,2-14K1, ZEEZA KRIPA COMPLEX, KALLIANPURA, SANTHEKATTE, UDUPI-5/6105|REP. BY ITS GENERAL MANAGER,Mr. SRIDHAR SHETTY. .. PETITIONER|. (BY SRI MAHESH R. UPPIN, ADV.) AND :/ 1.|COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN,AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-5/5 OO1. 2.|INCOME TAX OFFICER|WARD-2, AAYAKAR BHAVAN,ADI-UDUPI MALPE ROAD,UDUPI-5 7/610 RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 220)AND 22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHTHE DEMAND NOTICE DATED 06.03.2019 ISSUED BY THE R-2?MARKED AS ANNEXURE-F. IN W.P.No.13634/ 2019 BETWEEN - PRIMARY AGRICULTURAL CREDIT |CO-OPERATIVE SOCIETY LTD.,(FORMERLY : K CA BANK LTD.) |KALASA, MOODIGERE TALUK|CHIKKAMAGALURU DISTRICT-5/7/7 10REP. BY ITS CE OCSRI P.MAHABALESHWARA|..PETITIONER|. (BY SRI MAHESH R. UPPIN, ADV.) -4- AND :/ 1.|COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVANAAYAKAR BHAVAN NO.21/16, RESIDENCY ROAD NAZARBAD, MYSURU-570 010 2.|INCOME TAX OFFICER| WARD -1, COURT ROADCHIKKAMAGALURU-5/7/7 10 RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 220)AND 22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHTHE DEMAND NOTICE DATED 05.03.2019 ISSUED BY THE R-2?MARKED AS ANNEXURE-F BY ISSUING A WRIT IN THE NATURE|OF CERTIORARY. IN W.P.No.12220/ 2019 BETWEEN - KODAVOOR VYAVASAYA SEVASAHAKARI SANGHA NIYAMITHA,16-62, KODAVOOR, POST KODAVOOR, | UDUPI-5 7/610 REP. BY ITS C.E.O. SRI SUDHAKAR... PETITIONER|. (BY SRI MAHESH R. UPPIN, ADV.) AND :/ 1.|COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 OO1. 2.|INCOME TAX OFFICER| WARD-1 & TPS, AAYAKAR BHAVAN, -5- ADI-UDUPI MALPE ROAD,|UDUPI-5 7/610 RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 276)AND 22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHTHE DEMAND NOTICE DATED 08.03.2019 BEARING PAN)NO . ISSUED BY THE R-2 MARKED AS ANNEXURE-F. IN W.P.No.12221/2019: BETWEEN - IN W.P.No.12220/ 2019 BETWEEN - KODAVOOR VYAVASAYA SEVASAHAKARI SANGHA NIYAMITHA,16-62, KODAVOOR, POST KODAVOOR, | UDUPI-5 7/610 REP. BY ITS C.E.O. SRI SUDHAKAR... PETITIONER|. (BY SRI MAHESH R. UPPIN, ADV.) AND :/ 1.|COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 OO1. 2.|INCOME TAX OFFICER| WARD-1 & TPS, AAYAKAR BHAVAN, -5- ADI-UDUPI MALPE ROAD,|UDUPI-5 7/610 RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 276)AND 22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHTHE DEMAND NOTICE DATED 08.03.2019 BEARING PAN)NO . ISSUED BY THE R-2 MARKED AS ANNEXURE-F. IN W.P.No.12221/2019: BETWEEN - SHRI MALLIKARJIUNA CREDITCO-OPERATIVE SOCIETY LTD.,SHIROOR, VANDARU POST,UDUPI-5 /6223REP. BY ITS CEO,Mr. NARASIMHA NAIK ..PETITIONER|. (BY SRI MAHESH R. UPPIN, ADV.) AND :/ 1.|COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN,|C.R. BUILDING, N.G. ROAD,ATTAVARA, MANGALORE-575 OOL 2.|INCOME TAX OFFICER|WARD-2, AAYAKAR BHAVAN,ADI-UDUPI MALPE ROAD,UDUPI-5/6103 . RESPONDENTS. (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 220)AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH|THE NOTICE DATED 06.03.2019 ISSUED BY THE R-2 MARKED|AS ANNEXURE-F BY ISSUING A WRIT IN THE NATURE OF|CERTIORARY. -6- THESEPETITIONS|COMINGON.FOR.PRELIMINARYHEARING IN ‘B’ GROUPfTHIS DAY, THE COURT MADE THE.FOLLOWING: ORDER Heard the learned counsel for tne parties. Thepetitioners have challenged the demand notices dated)5.3.2019, 6.3.2019 and 8.3.2019 issued by the respondent|No.2Inter allaseeking for a direction to the respondentNo.1 to dispose of the appeals filed by the petitioners|within a time frame. | 2.Tne petitioners are primary agricultural credit co-operative societies registered under the Karnataka Co-operative Societies Act, 1959. The petitioners have filed|their return of income and claimed deduction under|Section 80-P(2)(a)(i) of the Income Tax Act, 1961. The)assessments were concluded under Section 143(3) of theAct disallowing the amount of deduction as claimed by the)petitioners. Being aggrieved by tne same, the petitioners|have preferred appeals under Section 246-A of the Act.before the Commissioner of Income Tax (Appeals). In the -~Tf- said appeal proceedings, the petitioners have _ fileapplications seeking stay of the recovery proceedings.pending disposal of the appeals and are pendingconsideration. | ‘3Tne same is not disputed by the learnedcounsel appearing for the Revenue.| 4In the circumstances, the petitioners areclaiming for a direction to the CIT (Appeals) respondentNo.1 to dispose of the appeals in an expedite manner. 5 Considering the totality of the circumstances,this Court is of the considered opinion that it will be)appropriate to direct the respondent No.1 to dispose of theappeals filed by the petitioners in accordance with law in)an expedite manner preferably within a period of eightweeks from the date of receipt of certified copy of theorder which would serve the ends of justice and hence is)Ordered accordingly. 6.The Assessing Authority shall not enforce thedemand notices at Anenxure-F/freezing of accounts until|the disposal of the appeals by the CIT (Appeals) and theSame snall be subject to the result of the decision to be)taken by tne CIT (Appeals). | With the aforesaid observations and directions, thesewrit petitions stand disposed of. | Dvr: Sd/-—JUDGE