THE COMMISSIONER vs. TEJPAL ANNASAHEB KHEMALAPURE

ITA/100024/2015HC KarnatakaKAHC02006403201516 December 2015Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the learned counsel for the appellants that the appeal was not being pressed in view of Circular No.21/2015 dated 10.12.2015. The Court placed the submission on record and dismissed the appeal as withdrawn. No specific finding was given on the merits of the case, and no costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax and the Income Tax Officer (appellants) against Tejpalk Annasaheb Khemalapure (respondent). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal, Panaji Bench, in ITA No.125/PNJ/2014, dated October 13, 2014. The appellants sought to set aside the Tribunal's order and confirm the order passed by the Income Tax Officer, Ward-1, Gokak. The High Court of Karnataka, Dharwad Bench, heard the matter on December 16, 2015.

What were the issues?

1. Whether the appeal should be allowed and the order of the Income Tax Appellate Tribunal set aside, confirming the order of the Income Tax Officer, as per Section 260A of the Income-Tax Act, 1961. The appellants' contention is that they do not press the appeal in view of Circular No.21/2015 dated 10.12.2015. The respondent's arguments are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 16TH DAY OF DECEMBER, 2015 PRESENT THE HON’BLE MR.JUSTICE S. ABDUL NAZEER AND THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR ITA No.100024 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, DR B R AMBEDKAR ROAD, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD- 1, GOKAK. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND: TEJPAL ANNASAHEB KHEMALAPURE GHATAPRABHA, TQ: GOKAK, DIST: BELAGAVI, PAN: ADVPK5552F ..... RESPONDENT THIS ITA IS FILED UNDER SECTION 260A OF THE `INCOME-TAX ACT, 1961 PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW

2 THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.125/PNJ/2014, DTD: 13.10.2014 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-1, GOKAK. THIS ITA COMING ON FOR ORDERS THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT Sri Y.V.Raviraj, learned counsel appearing for the appellants submits that he does not press this appeal in view of the circular No.21/2015 in F.No.279/ Misc.142/2007-ITJ(Pt), dated 10.12.2015. 2. The submission of the learned counsel appearing for the appellants is placed on record. The appeal is dismissed as withdrawn. No costs. Sd/- JUDGE. Sd/- JUDGE. Naa

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