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

ITA/100036/2018HC KarnatakaKAHC02008943201816 September 2020Bench: S.VISHWAJITH SHETTY,P.S.DINESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the Revenue's counsel regarding the non-maintainability of the appeal due to Circular No.17/2019 dated 8.8.2019. The counsel sought leave to withdraw the appeal, undertaking to file a memo to that effect. The Court placed the submission on record and granted leave. Consequently, the appeal was dismissed as withdrawn. The operative direction was for the Registry to keep the memo in record. No substantial questions of law were formulated or decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Bengaluru and the DCIT, Central Circle-2, Belagavi (the Revenue) against an order passed by the Income Tax Appellate Tribunal, Panaji Bench. The assessment year in question is 2007-08. The Revenue sought to set aside the Tribunal's order dated 22.12.2017 in IT(SS)A No.9/PAN/2017 and confirm the order dated 21.03.2013 passed by the Assistant Commissioner of Income Tax Officer, Central Circle-2, Belagavi. The respondent in the appeal is Shri M. Abdul Zahid.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue was maintainable. The Revenue's counsel submitted that by virtue of Circular No.17/2019 dated 8.8.2019, the appeal was not maintainable before the High Court. The Revenue's contention was that this circular rendered the appeal infructuous or non-maintainable. No specific arguments were recorded for the respondent (assessee).

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.100036/2018

BETWEEN:

THE PRL. COMMISSIONER OF INCOME TAX

(CENTRAL), BENGALURU.

DCIT, 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 (SERVED)

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.9/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. 2007-08.

: 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 bearing No.17/2019 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 the memo in record.

(Sd/-) JUDGE

JTR

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