Wp/9790/2023 Of Belve Vyavasaya Seva Sahakari Sangha Ltd v. Commissioner Of Income Tax (Appeals)

Digitally signedby VIDYA G RLocation: HighCourt ofKarnataka -1- IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 1 DAY OF JUNE, 2023 BEFORETHE HON'BLE MR JUSTICE S SUNIL DUTT YADAV#WRIT PETITION NO. 9790 OF 2023 (TIT) BEIT WEEN BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD.,(REGD UNDER KCS ACT, 1959)BELVE, HEBRI TALUK,UDUPI DISTRICT 5/6223.REP BY CEO KEETHI KUMAR SHETIYA PETITIONER| (BY SRI. MAHESH R UPPIN., ADVOCATE) AND: 1.COMMISSIONER OF INCOME TAX (APPEALS)|NATIONAL FACELESS APPEAL CENTREROOM NO 356, C R BUILDING|PESTATE.NEVW DELHI 110002NATIONAL FACELESS APPEAL CENTREROOM NO 356, C R BUILDING|PESTATE.NEVW DELHI 110002 |ASSESSING OFFICERNATIONAL FACELESS ASSESSMENT CENTRE,DELHI 110002NATIONAL FACELESS ASSESSMENT CENTRE,DELHI 110002 3.INCOME TAX OFFICER|WARD 1 AND TP98,AAYAKAR BHAVANAADI-UDUPI MALPE ROAD|UDUPI 5/6103WARD 1 AND TP98,AAYAKAR BHAVANAADI-UDUPI MALPE ROAD|UDUPI 5/6103 RESPONDENTS| (BY SRI. E.ILSANMATHI, ADVOCATE) -).- THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE.CONSTITUTION OF INDIA PRAYING TO DIRECT R1 TO DISPOSE OF|THE APPEAL DT. 18.04.2023 MARKED AS ANNX-D BEARING|ACKNOVWLEDGMEN NO.119463200180423FILEDBY|THEPETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THEDISPOSAL OF THE SAID APPEAL NOT TO MAKE ANY DEMAND OF|INCOME TAK FROM THE PETITIONER. OR IN THE ALTERNATIVE|DIRECT THE R1 TO PASS ORDERS ON APPLICATION FOR STAY|DT. 18.04.2023 BEARING NO. NIL MARKED AS ANNX-E OR DIRECT|THE R2 TO CONSIDER THE APPLICATION DT. 19.04.2023 BEARING|NO. NIL MARKED AS ANNX-F MADE BY THE PETITIONER TO KEEP|THE DEMAND IN ABEYANGE TILL THE DISPOSAL OF THE APPEAL|AND ETC.| THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE!COURT MADE THE FOLLOWING: ORDER The petitioner, which is a Primary Co-operative Society has|sought for issuance of a writ in the nature of mandamus to direct|the respondent No.1 to dispose of the appeal at Annexure-D withina period of three months and not to make any demand in theInter|alia. Further, the petitioner has also sought for appropriate directionto the respondent No.1 to pass orders on the application for stay|dated 18.04.2023 and in the alternative to direct the respondent|No.2 to consider the application dated 19.04.2023 at Annexure-F|and to keep the demand in abeyance till disposal of the appeal. |The admitted facts are that the petitioner has filed its return of income for the assessment year 2021 and claiming| -3- deduction and accordingly, has deciared the total Income as NII.|The Assessment Order has been passed at Annexure-A and order|levying penalty is passed, copy of which is enclosed at Annexure-B|and Notice of demand is enclosed at Annexure-C. 3 |It is not in dispute that the petitioner has filed anappeal on 18.04.2023 against the order imposing penalty. It is|further submitted that a statutory appeal under Section 246A of the|.T.Act against order of assessment has also been filed on16.04.2023. It comes out from the narration of facts thatapplications seeking stay of demand has been filed on 18.04.2023|and 19.04.2023 (Annexures-E and F). The learned counsel for the|petitioner submits tnat no order nas been passed on the applicationseeking for stay either against the Assessment Order or the}Penalty Order. A |ori. E.l.sanmathi, learned counsel submits that appeal|would be considered in due course taking note of the seniority of the appeal as against other pending matters and submits that In theinterregnum, the order In penalty may be directed to be kept In|abeyance. -4.- 5 |The petition is disposed of directing the respondents|not to enforce the order of penalty till the appeal filed by the)petitioner is disposed off. Accordingly, the order and the Notice of|demand dated 28.03.2023 (Annexures-B and C) are kept in)abeyance and the respondents are restrained from enforcing the|order of penalty till the appeal filed by the petitioner is disposed off. Sd/-| JUDGE| '#