Wp/20883/2021 Of Korangrapady Vyavasaya Seva Sahakari Sangha Niyamita v. Commissioner Of Income Tax Appeals

IN THE HIGH COURT OF KARNATAKA, BENGALURUDATED THIS THE 30 DAY OF NOVEMBER, 2021. BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR;WRIT PETITION No.20883 OF 2021 (TIT) BETWEEN: KORANGRAPADY VYAVASAYA SEVA_SAHAKARI SANGHA NIYAMITA112/29, KORANGRAPADY,UDUPI 9/76 101,REPRESENTED BY ITS C.E.O. |SRI SHEKAR POOJARY (BY SRI MAHESH R. UPPIN, ADVOCATE) _ PETITIONER AND: 1.4COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE,ROOM NO.356, C.R.BUILDING,|LP.ESTATE,NEVV DELHI 110 OQO2NATIONAL FACELESS APPEAL CENTRE,ROOM NO.356, C.R.BUILDING,|LP.ESTATE,NEVV DELHI 110 OQO2 2D INCOME TAX OFFICER, WARD-1AAYAKAR BHAVAN,|AADI-UDUPI MALPE ROAD,|UDUPI -5/6 103.AAYAKAR BHAVAN,|AADI-UDUPI MALPE ROAD,|UDUPI -5/6 103. 3.|ASSESSING OFFICER.NATIONAL E-ASSESSMENT CENTRE,DELHI-110 OOZ.|NATIONAL E-ASSESSMENT CENTRE,DELHI-110 OOZ.| _ RESPONDENTS (BY SRI JEEVAN J.NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF|THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE 1 RESPONDEN!IT TO DISPOSE OF THE APPEAL DI.11.10.202MARKEDAS|ANNEXURE-CBEARING.ACKNOWLEDGMENTNO.3084261/12/0918 FILED BY JIHE PETITIONER WITHIN APERIOD OF |THREE MONTHS AND TILL THE DISPOSAL OF THESAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAXFROM THE PETITIONER AND ETC. | THIS W.P. COMING ON FOR]PRELIMINARY HEARING,THIS DAY, THE COURT MADE THE FOLLOW ING:- ORDER In this petition, petitioner seeks directions to respondentNo.1 / Appellate Authority to dispose of the appeal at Annexure — C bearing acknowledgement No.3084261/712/70918 date11.10.2021.| |Sri. Jeevan J. Neeralgi, learned counsel accepts|notice for the respondents. 3.|Heard learnea counsel for the petitioner andlearned counsel for the respondents and perused the materialon record. 4In addition to the other contentions urged in thepetition, it is the grievance of the petitioner that though petitioner|has filed an application seeking interim prayer in the aforesaid|appeal on 11.10.2021 itself, respondent No.1 / AppellateAuthority has so far not considered or passed any orders on thesame and as such, petitioner is before this Court by way of the.present petition. It is also submitted that necessary directions|are to be issued to the respondent No.1 / Appellate Authority to dispose of the application for interim prayer filed by thepetitioner as well as the main, within a stipulated time frame. | 5.|Per contra, learned counsel for the respondents.submits that If reasonabie time is granted, the respondent No.1 /|Appellate Authority would consider and dispose of both, the)application for interim prayer as well as main, in accordance with law. 6.|The said submission of learned counsel for the|respondents Is placed on record. [.|In view of the aforesaid facts and circumstances.and submissions maae at the bar, | deem it just and appropriateto direct the respondent No.1 / Appellate Authority to considerana dispose of the application for interim prayer dated)11.10.2021 filed by the petitioner in the aforesaid appeal within aperiod of 15 days from the date of receipt of a copy of this order.SO also, respondent No.1 / Appellate Authority Is directed todispose of the main Itself within a period of three months from|today. It is further directed that till resoondent No.1 / AppellateAuthority disposes of the application for interim prayer for stay ofthe demand Tiled by the petitioner referred to Supra, respondents| �������������������������������������������������������������������������� ����������������������������������������������������� ������������ ����� ����������������������������� ���