Wp/7395/2024 Of M/S Nalapad Hotels And Convention Centre v. Deputy Commissioner Of Income Tax

Digitally signed byLocation: VANDANA S HIGH COURT OF KARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 7395 OF 2024 (TIT) BETWEEN: M/S NALAPAD HOTELS AND CONVENTION CENTRE A PARTNERSHIP FIRM REPRESENTED HEREIN BY ITS PARTNER MR. NALAPAD AHMED HARIS, SON OF N.A. MOHAMMED, AGED ABOUT 57 YEARS,. HAVING ADDRESS AT NO.19, NALAPAD CHAMBERS , K.G.ROAD, BENGALURU - 560009 …PETITIONER (BY SRI. VIKRAM HUILGOL, SENIOR COUNSEL FOR SRI. SANDEEP HUILGOL,ADVOCATE) SRI. SANDEEP HUILGOL,ADVOCATE) AND: 1.DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3) BANGALORE C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. CENTRAL CIRCLE 2(3) BANGALORE C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. 2.ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 BANGALORE C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. CENTRAL CIRCLE 2 BANGALORE C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. 3.COMMISSIONER OF INCOME TAX (APPELAS) BENGALURU - 11 C.R.BUILDING, NO.1, QUEENS ROAD, (APPELAS) BENGALURU - 11 C.R.BUILDING, NO.1, QUEENS ROAD, BANGALORE – 560 001. …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) DIRECTING R3 TO PASS AN ORDER DISPOSING OFF THE PETITIONERS APPEAL BEARING ITA NO. CIT (A), BENGALURU /10666/2016-17 FOR THE SUBJECT AY 2017-18 ONLY AFTER PROPERLY EXAMINING AND CONSIDERING THE APPEAL VIDE ANNEXURE-E THE WRITTEN SUBMISSIONS AND ADDL. GROUNDS DATED 20/02/2023, 11/10/2023 AND 21/12/2023 VIDE ANNEUXRES –G1-, H-, J1 AND SUCH OTHER SUBMISSIONS THAT MAY BE FILED BY THE PETITIONER BEFORE THE R3, AND TO ADJUDICATE UPON THE APPEAL IN THE LIGHT OF THE VARIOUS CASELAWS AND APPLICABLE PROVISIONS OF LAW CITED AND PLACED ON RECORD BY IT BEFORE R3. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner has sought for the following reliefs:- “ i) Directing Respondent No. 3 to pass an order disposing off the petitioners appeal bearing ITA No. CIT (A), Bengaluru /10666/2016-17 for the subject ay 2017-18 only after properly examining and considering the appeal, vide Annexure-E the Written Submissions and Addl. grounds dated 20/02/2023, 11/10/2023 and 21/12/2023 vide Annexure-G1, H1 and J1 and such other submissions that may be filed by the petitioner before the 3 Respondent, and to adjudicate upon the appeal in the light of the various case laws and applicable provisions of law cited and placed on record by it before Respondent No.3; ii) Directing the 3[rd] Respondent to grant the Petitioner an effective opportunity of being heard prior to proceeding further in the matter; and iii) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interest of justice and equity.” 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior counsel for the petitioner submits that the appeal preferred by the petitioner has been posted for hearing on 13.03.2024 before the appellate authority and therefore, the present petition may be disposed of by directing the appellate authority to dispose of the appeal within a stipulated timeframe after taking into account the written submissions filed by the petitioner and the pleadings, documents, judgments etc., relied upon by the petitioner in accordance with law. 4. Per contra, learned counsel for the respondents – revenue submits that the respondents do not have any objections for the directions to be issued for disposal of the appeal within a stipulated timeframe in accordance with law. 4. Per contra, learned counsel for the respondents – revenue submits that the respondents do not have any objections for the directions to be issued for disposal of the appeal within a stipulated timeframe in accordance with law. 5. In view of the aforesaid facts and circumstances of the case and the submissions made by both sides, I deem it just and appropriate to dispose of this petition directing the appellate authority to dispose of the appeal in accordance with law after considering the written submissions, pleadings, documents, judgments etc., relied upon by the petitioner in accordance with law on or before 30.06.2024. Liberty is also reserved in favour of the petitioner to submit additional pleadings, documents, written submissions, judgments etc., which shall be considered by the appellate authority who shall proceed further in accordance with law. 6. Subject to the aforesaid directions, petition stands disposed of. Sd/- JUDGE Srl.