THE PRL.COMMISSIONER OF INCOME TAX vs. VIRUPAXI RACHAPA WALI

ITA/100057/2015HC KarnatakaKAHC02007624201516 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 (Revenue) that the appeal was not pressed in view of Circular No. 21/2015 dated December 10, 2015. The Court placed the submission on record and dismissed the appeal as withdrawn. No costs were awarded. The specific findings or reasoning of the ITAT or the Joint Commissioner were not discussed or decided by the High Court as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Joint Commissioner of Income Tax, Belagavi (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The ITAT's order was in appeal No. 289/PNJ/2013, dated December 19, 2014. The Revenue sought to set aside the ITAT's order and confirm the order passed by the Joint Commissioner of Income Tax, Range-2, Belgaum. The assessee is Virupaxi Rachappa Wali.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, should be allowed, and the order of the ITAT set aside, thereby confirming the order of the Joint Commissioner of Income Tax. The Revenue argued that it did not press the appeal in view of Circular No. 21/2015 dated December 10, 2015. No arguments were recorded for the assessee.

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.100057 OF 2015 BETWEEN: 1. THE PRL. COMMISSIONER OF INCOME TAX, DR B R AMBEDKAR ROAD, BELAGAVI. 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, BELAGAVI. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND: VIRUPAXI RACHAPPA WALI, 3200/17, BUS STAND ROAD, GOKAK. PAN: AAGPW8746D ..... 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 THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE

2 INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.289/PNJ/2013, DTD: 19.12.2014 AND CONFIRM THE ORDER PASSED BY THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, BELGAUM. 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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