Wp/24349/2024 Of Mcn Developers v. Assistant Commissioner Of Income Tax

Digitally signedbyLEELAVATHI SRLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 24349 OF 2024 (TIT)BETWEEN: MCN DEVELOPERS NO. 2253 MCN COMPLEX, 1ST FLOOR, KODIGEHALLI MAIN ROAD, SAHAKARANAGARA POST, BANGALORE-560092 REP BY ITS PARTNERS, SRI K N MANJUNATH REGISTERED UNDER PARTNERSHIP ACT …PETITIONER (By Sri.Nagharish G S, adv. for Sri M V Seshachala, Sr.Adv.) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -6(3)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. CIRCLE -6(3)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. 2. PRL COMMISSIONER OF INCOME TAX 6 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. 3. COMMISSIONER OF INCOME TAX (APPELAS)-6 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. …RESPONDENTS (BY SRI.Y V Raviraj - ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO DIRECT THE APPELLATE COMMISSIONER R-3 TO CONSIDER THE APPEAL DTD. 11.01.2022 ANNX-B BEARING ACKNOWLEDGEMENT NO. 290415981110120 AND DISPOSE OF THE SAME ON MERITS AS PER THE TIME STIPULATED IN SECTION 250(6A) OF THE IT ACT WITHIN A PERIOD OF THREE MONTHS IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER This petition is filed for the following reliefs : i) Issue a writ of mandamus directing the Appellate Commissioner third respondent to consider the appeal dated 11.01.2020 Annexure-B bearing acknowledgment No.290415981110120 and dispose of the same on merits as per the time stipulated in Section 250(6A) of the IT Act within a period of three months in the interest of justice and equity; ii) Issue such other writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case. 2. The material on record discloses that appeal filed by the petitioner on 11.1.2020 is pending for more than 4 1/2 years which is much beyond the period of one year as contemplated under Section 250(6A) of the Income Tax Act, 1961. 3. Under these circumstances, the petition stands disposed of directing respondent no.3-Appellate Commissioner to dispose of the appeal filed by the petitioner within a period of two months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE rs List No.: 1 Sl No.: 22