THE PR COMMISSIONER OF INCOME TAX vs. THE BELGAUM DISTRICT CENTRAL

ITA/100009/2018HC KarnatakaKAHC02004806201815 June 2018Bench: B.M.SHYAM PRASAD,L.NARAYANA SWAMY2 pages

AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeal in terms of its previous judgment in I.T.A. No. 100040/2017 dated 19.02.2018. This previous judgment had disposed of the appeal by referring to another judgment in I.T.A. No. 100039/2017 dated 29.01.2018, as the issue involved was the same. Therefore, the present appeal is also disposed of in the same manner as the cited appeals. The specific findings or reasoning from the previous judgments are not detailed in this order, but the operative direction is to follow the precedent. No issue was expressly left undecided.

What were the facts?

The appeal is filed by the Revenue (The Pr Commissioner of Income Tax and Assistant Commissioner of Income Tax) against the order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench, dated September 8, 2017, in ITA No. 81/PAN/2017. The Revenue seeks to set aside the ITAT's order and confirm the order dated March 6, 2015, passed by the Assistant Commissioner of Income Tax, Circle-2, Belagavi. The assessment year in question is 2012-2013. The respondent is The Belgaum District Central Cooperative Bank Ltd. The High Court of Karnataka, Dharwad Bench, is hearing this appeal under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should set aside the order passed by the Income Tax Appellate Tribunal, Panaji Bench, dated 08.09.2017, and confirm the order dated 06.03.2015 passed by the Assistant Commissioner of Income Tax, Circle-2, Belagavi, for the assessment year 2012-2013. The Revenue's contention is that this appeal is covered by a previous judgment of the High Court in I.T.A. No.100040/2017 dated 19.02.2018, which in turn referred to I.T.A. No.100039/2017 disposed of on 29.01.2018, as it involved the same issue. The judgment does not record any specific contentions from the respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH,

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

DATED THIS THE 15TH DAY OF JUNE, 2018 PRESENT THE HON’BLE MR. JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD ITA NO.100009/2018 BETWEEN:

THE PR COMMISSIONER OF INCOME TAX DR.B.R.AMBEDKAR VEEDHI OPP: CIVIL HOSPITAL, BELAGAVI

ASSISTANT COMMISSIONER OF INCOME TAX

CIRCLE-1, BELAGAVI

…APPELLANTS (BY SRI. Y.V.RAVIRAJ, ADVOCATE)

AND:

THE BELGAUM DISTRICT CENTRAL CO OPERATIVE BANK LTD, OPP.CENTRAL BUS STAND, BELAGAVI

…RESPONDENT (BY SRI. ASHOK A. KULKARNI & SRI. H.R.KAMBIYAVAR, ADVOCATES FOR R1)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.81/PAN/2017, DATED 08.09.2017 AND CONFIRM THE ORDER DATED 06.03.2015 PASSED BY THE

2 ASST.COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-2, BELAGAVI FOR THE ACADEMIC YEAR 2012-2013 AND ETC.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, L.NARAYANA SWAMY J., DELIVERED THE FOLLOWING:

JUDGMENT

Heard the learned counsel for both the parties.

The learned counsel for appellants submits that this appeal is covered by the judgment of this Court in I.T.A. No.100040/2017 dated 19.02.2018. This Court has referred I.T.A. No.100039/2017 disposed of on 29.01.2018 to dispose off ITA No.100040/2017, since it involved the same issue.

In view of the same, this appeal is also disposed off in terms of I.T.A. No. 100040/2017.

Sd/- JUDGE

Sd/- JUDGE Hmb

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