Wp/21569/2022 Of M/S Kenchamba Fertilisers v. Commissioner Of Income Tax (Appeals)

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 DAY OF FEBRUARY,2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO.21569 OF 2022(T-IT) BETWEEN: M/S KENCHAMBA FERTILISERS (A REGD PARTNERSHIP FIRM) KENCHAMBA BUILDING MAGGE ROAD, ALUR TLAUK HASSAN DISTRICT 573129 REPRESENTED BY ITS PARTNER MR K M JAYARAJU AGE 78 YEARS. …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE DELHI 110002. NATIONAL FACELESS APPEAL CENTRE DELHI 110002. 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI 110002. NATIONAL FACELESS ASSESSMENT CENTRE DELHI 110002. 3. INCOME TAX OFFICER WARD 1 AND TPS AAYAKAR BHAVAN 2 STAGE BELUR ROAD WARD 1 AND TPS AAYAKAR BHAVAN 2 STAGE BELUR ROAD HASSAN 573201. …RESPONDENTS (BY SRI.DILIP M.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 31.03.2022 BEARING DIN NO. ITBA/ AST/ S/ 147/ 2021-22/ 1042238945(1) ISSUED BY THE R2 MARKED AS ANNEXURE-A OR IN THE ALTERNATIVE; DIRECT THE R1 TO DISPOSE OF THE APPEAL ANNEXURE-C BEARING ACKNOWLEDGEMENT NO.609219560011022 FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed this petition for a direction to the first respondent to dispose of the petitioner’s appeal [Annexure-C] within a timeline, or in the alternative, has sought for directions to the second respondent to consider his application for stay [Annexure-E] with a direction to the second respondent not to take any action until such application for stay is considered. Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances this Court has disposed of the writ petition in W.P.No.22913/2022 by order dated 09.12.2022 directing the Appellate Authority to dispose of the appeal expeditiously with simultaneous direction to the second respondent to consider the application for stay and pass suitable orders in accordance with law within a period of three [3] weeks from the date of receipt of a copy of the order with a further direction that no precipitative or coercive measures shall be taken. As such, this Court may consider passing similar orders in this petition. Sri E I Sanmathi, the learned standing counsel for the respondents, who is called upon to accept notice, submits that this Court could consider directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within three [3] months from the date of receipt of a certified copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal. In the light of the above, the petition stands disposed of directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within a period of three [3] months from the date of receipt of a certified copy of this order strictly in accordance with law and until such decision, the respondents are restrained from taking any coercive measures against the petitioner. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. Sd/- JUDGE