Wp/9323/2024 Of Manhattan Associates (India) v. The Commissioner Of Income Tax

Digitally signed byVANDANA SLocation: HighCourt of Karnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 9323 OF 2024 (TIT) BETWEEN: MANHATTAN ASSOCIATES (INDIA) DEVELOPMENT PRIVATE LIMITED, PLOT NO.170/171 & 172, PHASE II, EPIP ZONE, WHITEFIELD ROAD, BANGALORE - 560 066. A COMPANY INCORPORATED BANGALORE - 560 066. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REPRESENTED HEREIN BY ITS REGIONAL DIRECTOR FINANCE, SUBRAMANIAN SRINIVASAN. REPRESENTED HEREIN BY ITS REGIONAL DIRECTOR FINANCE, SUBRAMANIAN SRINIVASAN. …PETITIONER (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORAMANGALA, BANGALORE - 560 095. (APPEALS) - 4, 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORAMANGALA, BANGALORE - 560 095. 2. NATIONAL FACELESS APPEAL CENTRE, DELHI, 'C' BLOCK, 4 FLOOR, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI - 110 001. DELHI, 'C' BLOCK, 4 FLOOR, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI - 110 001. 3. ASSISTANT /DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(1) (2), BANGALORE, 80 FEET ROAD, BMTC BUILDING, KORAMANGALA, BANGALORE - 560 095. KORAMANGALA, BANGALORE - 560 095. 4. THE PRINCIPAL COMMISSIONER OF INCOME-TAX-1 BANGALORE, 80 FEET ROAD, BMTC BUILDING, KORAMANGALA, BANGALORE - 560 095. BANGALORE, 80 FEET ROAD, BMTC BUILDING, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO i) DIRECT THE R1 / R2 TO DISPOSE OF THE APPEAL PENDING BEFORE IT FOR THE ASSESSMENT YEAR 2011-12 IN CIT(A), BENGALURU -4/10659/2015-16 (ANNEXURE-B DATED 02/07/2015) IN A TIME BOUND MANNER, EXPEDITIOUSLY AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, the petitioner seeks the following reliefs: "(i) Directing the 1[st] / 2[nd] Respondent to dispose of the appeal pending before it for the assessment year 2011-12 in CIT(A). Bengaluru-4/10659/2015-16 (Annexure-B dated 02.07.2015) in a time bound manner, expeditiously; (ii) Directing the 1[st] / 2[nd] Respondent to dispose of the appeal pending before it for the assessment year 2013-14 in CIT(A), Bengaluru-4/10471/2016-17 (Annexure-J dated 27.01.2017) in a time bound manner, expeditiously; and (iii) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity". 2. The limited grievance of the petitioner in the present petition is that, the appeals preferred by the petitioner are pending for more than 8 years before the First Appellate Authority and as such petitioner is before this Court by way of the present petition. 3. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition directing respondent No.2- First Appellate Authority to dispose of the appeals filed by the petitioner within a period of two months from the date of receipt of copy of this order. Accordingly, the Writ Petition stands disposed of. Parties are directed to upload copy of this order in the ITBA portal/website at the earliest. Sd/- JUDGE