Wp/8596/2021 Of Gangolli Service Co Operative Society Ltd v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF APRIL , 2021 BEFORE THE HON’BLE MR. JUSTICE KRISHNA S.DIXIT -WRIT PETITION NO.8596 OF 2021 (TIT) BETWEEN: GANGOLLI SERVICE CO OPERATIVE SOCIETY LTD., GANGOLLI, KUNDAUPRA, UDUPI – 576 216. …PETITIONER (BY SRI. MAHESH R.UPPIN, ADVOCATE) AND: 1 . COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356, CR. BUILDING, I.P. ESTATE, NEW DELHI – 110 002. 2 . INCOME TAX OFFICER, WARD-2, AAYAKAR BHAAN, AADI UDUPI, MALPE ROAD, UDUPI – 576 103. 3 . ASSISTING OFFICER, NATIOANL e-ASSESSMENT CENTRE, DELHI – 110 002. (BY SRI. JEEVAN J.NEERALAGI, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 22.02.2021 BY R3 AS ANNEXURE A; DIRECT R1 TO DISPOSE OFF APPEAL DATED 06.03.2021 AS PER ANNEXURE C WITHIN A PERIOD OF 03 MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL AND TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY THROUH VIDEO CONFERENCE, THE COURT MADE THE FOLLOWING: ORDER Learned counsel for the petitioner, having argued the matter for some time, submits that regardless of the text of the prayers in the writ petition, his claim could be satisfied if expeditious disposal of its appeal is directed. 2. Learned Panel Counsel for the Revenue, on request having accepted notice for the respondents though initially opposed the writ petition, now graciously agrees that there would be no much difficulty for the consideration of appeal for expeditious disposal, subject to petitioner depositing 50% of the demand. 3. Having heard the learned counsel for the parties and having perused the petition papers, this Court directs the first respondent to take up petitioner’s appeal dated 06.03.2021, a copy whereof is at Annexure-C vide Acknowledgment No. 2896333060321 for consideration & disposal within a period of six months, subject to petitioner depositing with it 10% of the amount in demand within four weeks, which will include the amount if any, already deposited. Ordered accordingly and writ petition stands disposed off, all contentions of the parties having been kept open. Costs made easy. Sd/- JUDGE DS