THE PR COMMISSIONER OF INCOME TAX vs. SHRI.M. ABDUL ZAHID

ITA/100035/2018HC KarnatakaKAHC02008942201816 September 2020Bench: S.VISHWAJITH SHETTY,P.S.DINESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide the merits of the case. The revenue, through its standing counsel, submitted that the appeal was not maintainable before the High Court due to a Circular dated 8.8.2019. Consequently, the revenue sought and was granted leave to withdraw the appeal. The High Court placed the submission on record and dismissed the appeal as withdrawn. No substantial questions of law were formulated or decided, and no findings were made on the merits of the original assessment or the ITAT's order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Bengaluru, and the Assistant Commissioner of Income Tax, Central Circle-2, against an order of the Income Tax Appellate Tribunal, Panaji Bench. The assessment year in question is 2006-07. The appeal challenges an order of the ITAT dated December 22, 2017, which presumably set aside an order passed by the Assistant Commissioner of Income Tax on March 21, 2013. The respondent is Shri M. Abdul Zahid. The appeal is filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal is maintainable before this Court in light of the Circular dated 8.8.2019 (Question of law). Assessee's Contention: The assessee did not file any arguments as the appeal was withdrawn by the revenue. Revenue's Contention: The revenue, through its standing counsel, submitted that by virtue of Circular dated 8.8.2019, the appeal is not maintainable before this Court. Accordingly, the revenue sought leave to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 16TH DAY OF SEPTEMBER, 2020

PRESENT

THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR

AND

THE HON’BLE MR.JUSTICE S.VISHWAJITH SHETTY

ITA No.100035/2018

BETWEEN:

THE PRL. COMMISSIONER OF INCOME TAX

(CENTRAL), BENGALURU.

ACIT, CENTRAL CIRCLE-2

SHROFF COLONY, SHRADDHA

BUILDING, KHANAPUR ROAD,

TILAKWADI, BELAGAVI. … APPELLANTS (BY SHRI Y.V. RAVIRAJ, ADVOCATE)

AND

SHRI M. ABDUL ZAHID #310/A, SMSK PLAZA, HOSPET, KARNATAKA-583201, PAN:AAEPZ4485C … RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSD BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN IT(SS)A NO.8/PAN/2017 DATED 22.12.2017 AND CONFIRM THE ORDER DATED 21.03.2013 PASSED BY THE ASST. COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-2, BELAGAVI FOR A.Y. 2006-07.

: 2 :

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT

Sri. Y.V. Raviraj, standing counsel for Appellants-Revenue submits that by virtue of Circular dated 8.8.2019, this appeal is not maintainable before this Court. Accordingly, he seeks leave to withdraw this appeal and undertakes to file memo to that effect. His submission is placed on record. Leave granted. Appeal is dismissed as withdrawn. Registry shall keep this memo in record.

(Sd/-) JUDGE

JTR

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