Venkatesh E (HUF) v. Chief Commissioner of Income-tax-1, Bangalore / Commissioner of Income-tax (Appeals) - III, Bangalore / Income-tax Officer, Ward-3(2)(4), Bangalore - 2019-LL-0718-46

Citation	2019-LL-0718-46
Appellant Name	Venkatesh E (HUF)
Respondent Name	Chief Commissioner of Income-tax-1, Bangalore / Commissioner of Income-tax (Appeals) - III, Bangalore / Income-tax Officer, Ward-3(2)(4), Bangalore
Court	HIGH COURT OF KARNATAKA
Relevant Act	Income-tax
Date of Order	18/07/2019
Assessment Year	2018-19
Judgment	View Judgment
Keyword Tags	alternative remedy • recovery proceeding
Bot Summary:	The grievance of the petitioner is that the appeal filed by him before the Appellate Authority has not been disposed of in accordance with law. The petitioner/assessee aggrieved by the assessments concluded by respondent No.3 relating to the assessment year 2015-16 has preferred an appeal before the Appellate Authority respondent No.2. Respondent No.3 has initiated the recovery proceedings. The petitioner has -3- approached respondent No.2 Appellate Authority for early hearing, but the same has not been responded to. Having regard to the facts and circumstances of the case, this Court is of the considered opinion that the ends of justice would be sub-served in directing respondent No.2 Appellate Authority to adjudicate upon the appeal and decide the same in accordance with law in an expedite manner, in any event, not later than eight weeks from the date of receipt of certified copy of the order. With the aforesaid observations and directions, the writ petition stands disposed of.

IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 18TH DAY OF JULY, 2019 BEFORE: HON BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.53602/2018 (T IT) BETWEEN: Mr. VENKATESH E (HUF) AGED ABOUT 48 YEARS, PAN:AAIHV6938E 304, SRI VARI HERITAGE, KUVEMPU NAGAR, DODDAKALLASANDRA, BANGALORE-560 062. PETITIONER [BY SRI ARAVINDA S.N., ADV.] AND: 1. CHIEF COMMISSIONER OF INCOME TAX-1, QUEENS ROAD, BANGALORE-560 001. 2. COMMISSIONER OF INCOME TAX (APPEAL)-III OR CIT (JURISDICTIONAL/CONCERNED) BANGALORE-560 095. 3. INCOME TAX OFFICER WARD-3(2) (4), 1ST FLOOR, BMTC DEPOT BUILDING, KORAMANGALA BANGALORE-560 095. RESPONDENTS [BY SRI K.V.ARAVIND, ADV.] THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA, PRAYING TO QUASH -2- CLASS/SECTION INCENTIVE PLAN N "QUALITY ORDERS" 3(i) & 3(ii) OF CENTRAL ACTION PLAN 2018-19 AND FURTHER, PLEASED TO DIRECT CIT(A) AS CIT(A) 1ST APPELLATE AUTHORITY IS CONSIDERED AS ALTERNATIVE REMEDY, TO ADJUDICATE APPEAL IN ACCORDANCE WITH LAW AND WITHOUT BEING INFLUENCED BY CLASSES OF INCENTIVE FOR QUALITY ORDER i.e., CLASS 3(i) AND 3(ii) OF CENTRAL ACTION PLAN 2018-19 ANNEXURE-P. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, COURT MADE FOLLOWING:- ORDER Heard learned counsel appearing for parties. 2. grievance of petitioner is that appeal filed by him before Appellate Authority has not been disposed of in accordance with law. 3. petitioner/assessee aggrieved by assessments concluded by respondent No.3 relating to assessment year 2015-16 has preferred appeal before Appellate Authority respondent No.2. In meanwhile, respondent No.3 has initiated recovery proceedings. In such circumstances, petitioner has -3- approached respondent No.2 Appellate Authority for early hearing, but same has not been responded to. Hence, this writ petition. 4. Having regard to facts and circumstances of case, this Court is of considered opinion that ends of justice would be sub-served in directing respondent No.2 Appellate Authority to adjudicate upon appeal and decide same in accordance with law in expedite manner, in any event, not later than eight weeks from date of receipt of certified copy of order. With aforesaid observations and directions, writ petition stands disposed of. Sd/- JUDGE PMR Venkatesh E (HUF) v. Chief Commissioner of Income-tax-1, Bangalore / Commissioner of Income-tax (Appeals) - III, Bangalore / Income-tax Officer, Ward-3(2)(4), Bangalore

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