THE COMMISSIONER OF INCOME TAX vs. CHANDRASHEKAR SHIVALINGAPPA BALI

ITA/100065/2014HC KarnatakaKAHC02008607201416 December 2015Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, placed on record the submission made by the learned counsel appearing for the appellants (Revenue). The court noted that the appellant's counsel submitted that they do not press the appeal in view of Circular No. 21/2015 dated 10.12.2015. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The specific grounds of the original appeal before the ITAT and the reasoning of the ITAT are not discussed or decided by the High Court in this order, as the appeal was withdrawn. The ratio decidendi is that an appeal can be withdrawn by the revenue based on a subsequent circular issued by the department.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against an order passed by the Income Tax Appellate Tribunal, Panaji Bench. The Tribunal had allowed an appeal filed by the assessee, Chandrashekar Shivalingappa Bali, proprietor of Shri Jagadish Trading Co. The present appeal before the High Court of Karnataka, Dharwad Bench, was filed under Section 260A of the Income Tax Act, 1961. The assessment year(s) are not explicitly stated in the provided text. The amount in dispute is not mentioned. The procedural history involves the assessee's appeal being allowed by the ITAT, leading to the present appeal by the revenue.

What were the issues?

1. Whether the appeal filed by the Appellant (Revenue) is to be dismissed as withdrawn, in light of Circular No. 21/2015 dated 10.12.2015? The Appellant (Revenue), through its counsel, submitted that it does not press the appeal in view of Circular No. 21/2015 in F.No.279/Misc.142/2007-ITJ(Pt), dated 10.12.2015. The Respondent (Assessee) has not recorded any arguments in the provided text. The circular mentioned pertains to the withdrawal of appeals by the revenue.

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.100065 OF 2014 BETWEEN: THE COMMISSIONER OF INCOME TAX DR B R AMBEDKAR ROAD, BELGAUM ...APPELLLANT (By Sri. Y V RAVIRAJ, ADV.) AND CHANDRASHEKAR SHIVALINGAPPA BALI PROP SHRI JAGADISH TRADING CO. BAZAR ROAD, MUNOLI, TQ: SAUNDATTI DIST: BELGAUM, PAN AAWPB4477E ... RESPONDENT (By Sri. H R KAMBIYAVAR, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF THE `INCOME-TAX ACT, 1961 AGAINST ORDER PASSED IN ITA.NO.33/PNJ/2013 DTD:28.03.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, ALLOWING THE APPEAL FILED BY THE ASSESSEE.

2 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. YN.

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