Wp/5594/2020 Of M/S. Regional Transport Officer v. Income Tax Officer

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF OCTOBER, 2021 BEFORE THE HON’BLE MR JUSTICE S.R.KRISHNA KUMAR| $W.P.N0.5594 OF 2020(TIT) BETWEEN M/s REGIONAL TRANSPORT OFFICER, Rajajinagar(West), Rajajinagar Shopping Complex,Post Office Road, Rajajinagar,Bengaluru - 560 010. ... PETITION (By Sri. Hema Kumar, AGA.)| AND& 1.INCOME TAX OFFICER, (TDS) Ward-18(2) Ganganagar, Room No.413, IV Floor, HMT Bhavan, Bellary Road, Bengaluru - 560 032. 2 _COMMISSIONER OF INCOME TAX (APPEALS )-13, Bengaluru, HMI Bhavan, Ganganagar, 59, Bellary Road,Bengaluru - 560 032.Bengaluru - 560 032. (By Sri. K.V.Aravind, Adv.) ... RESPONDENT This Writ Petition is filed under Articles 226 & 227 of theConstitution of India, praying to quash the order dated|14.02.2019 passed by the Commissioner of Income _ Ta(Appeals)-13 Bengaluru Vide Annexure-A and etc. This petition coming on for Preliminary Hearing in ‘BGroup this day, the Court made the following: ORDER 1.This petition is directed against the impugned order dated|14.02.2019 at Annexure-A passed by the Commissioner otfIncome Tax rejecting the appeal on the ground of delay and_barred by limitation which was further confirmed by the Income|Tax Appellate Tribunal, Bengaluru, vide impugned order dated|2/.09.2019 whereby the said order dated 14.02.2019 was|confirmed by the Appellate Tribunal. 2.Heard Sri Hema Kumar, learned Additional Government|Advocate for the petitioner and Sri K.V.Aravind, learned counselappearing for the respondents and perused the material on|record. 3.A perusal of the impugned order dated 14.02.2019 passed|by the Commissioner of Income lax as well as the subsequent|impugned order dated 2/.09.2019 passed by the Appellate|Tribunal will indicate that both the authorities nave adopted hyper|technical approacn In coming to the conclusion that the delay in| preferring the appeal by the State Government cannot be|condoned without appreciating that the petitioner had made out a|valid and sufficient grounds which clearly constitutebonafidereasons, unavoidable circumstances and sufficient cause for the|purpose of condoning the delay, particularly when the petitioner|is the State Regional Transport Office. Under these.circumstances, without expressing any opinion on the merits /|demerits of the rival contentions of both the parties, | deem it just|and proper to set aside the Impugned orders and remit the matter|back to respondent No.2 for reconsideration afresh in|accordance with law. 4In the result, | pass the following: | ORDER (i)The impugned order dated 14.02.2019 Is set aside. (ii)The matter is remitted back to respondent No.2 forreconsideration of the matter on merits afresh in/accordance with law leaving open all contentionsexcept the Issue with regard to limitation whichreconsideration of the matter on merits afresh in/accordance with law leaving open all contentionsexcept the Issue with regard to limitation which ���� �� ���������������������������������������������������������������������� ������������