THE PRINCIPAL COMMISSIONER vs. M/S SRI. PRABHULINGESHWAR SUGARS

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ITA/100071/2016HC KarnatakaKAHC02013450201622 June 2018Bench: B.M.SHYAM PRASAD,L.NARAYANA SWAMY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, decided the appeal based on a submission made by the learned counsel for both parties. They jointly stated that the issue in this appeal had already been considered and disposed of in another income tax appeal, I.T.A.No.100207/2015. Consequently, the High Court dismissed the present appeal. No findings were made on the merits of the case, and the reasoning is solely based on the prior disposal of a related appeal. The operative direction was to dismiss the appeal.

What were the facts?

This is an appeal filed by the Revenue (Principal Commissioner of Income Tax and Assistant Commissioner of Income Tax) against an order passed by the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The appeal challenges the ITAT's order in ITA No. 15/PAN/2016, dated June 8, 2016. The assessee is M/s Sri Prabhulingeshwar Sugars & Chemicals Ltd. The Revenue seeks to set aside the ITAT's order and confirm the order passed by the Assistant Commissioner of Income Tax, Central Circle, Belagavi. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The primary issue before the High Court of Karnataka was whether to set aside the order passed by the Income Tax Appellate Tribunal, Panaji Bench, dated June 8, 2016, and confirm the order passed by the Assistant Commissioner of Income Tax, Central Circle, Belagavi. The learned counsel for both the Revenue and the assessee submitted that the issue in this appeal had already been considered and disposed of in another income tax appeal, I.T.A.No.100207/2015. Therefore, the specific contentions of each side regarding the merits of the case, or any specific legal provisions or precedents they might have relied upon, are not recorded in this judgment as the appeal was disposed of on a procedural ground.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, 2

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

DATED THIS THE 22ND DAY OF JUNE, 2018 PRESENT THE HON’BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR.JUSTICE B. M. SHYAM PRASAD I.T.A.NO.100071/2016 BETWEEN:

1.

THE PRINCIPAL COMMISSIONER OF INCOME TAX, NAVANAGAR, HUBBALLI.

2.

THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HDUDA BUILDING, NAVANAGAR, HUBLI.

…APPELLANTS (BY SRI Y.V.RAVIRAJ, ADVOCATE.)

AND:

M/S SRI PRABHULINGESHWAR SUGARS, & CHEMICALS LTD., 1ST FLOOR, SUKLRUT BUILDING, OPP.K.C.PARK, MAIN GATE, DHARWAD. PAN: AACCS7864B.

…RESPONDENT (BY SRI GANGADHAR J.M, ADVOCATE.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,

2 PANAJI BENCH, PANAJI, IN ITA NO.15/PAN/2016 DATED 08.06.2016 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, BELAGAVI.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, SHYAM PRASAD J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the parties submit that the issue in this appeal has been considered and disposed of in the income tax appeal in I.T.A.No.100207/2015. In view of the same, this appeal stands dismissed.

SD/- JUDGE

SD/- JUDGE Em/-

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