THE PRINCIPAL COMMISSIONER vs. MURUGESH R NIRANI

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ITA/100083/2015HC KarnatakaKAHC02006906201516 December 2015Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellants (Revenue) that the appeal was not being pressed in light of Circular No.21/2015 dated 10.12.2015. The Court placed the submission on record and accordingly dismissed the appeal as withdrawn. No specific findings were made on the merits of the case by the High Court, as the appeal was disposed of on the basis of the Revenue's decision not to press it. The operative direction was to dismiss the appeal as withdrawn, with no costs.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central) and the ACIT, Central Circle-2, Belgaum, against an order passed by the Income Tax Appellate Tribunal (ITAT), Panaji Bench, Panaji. The ITAT's order was in relation to ITA No.196/PNJ/2014 for the Assessment Year 2001-02. The appellants are the Revenue, and the respondent is Shri Murugesh R. Nirani. The appeal was filed under Section 260A of the Income Tax Act, 1961, challenging the ITAT's decision.

What were the issues?

The Tribunal had to decide whether to uphold the order passed by the ITAT, Panaji Bench, in ITA No.196/PNJ/2014 for the Assessment Year 2001-02. The Revenue, represented by Sri Y.V.Raviraj, submitted that they did not wish to press the appeal. This submission was made in view of Circular No.21/2015 dated 10.12.2015. The judgment does not record any specific arguments made by the respondent (assessee) or detail the specific grounds of appeal that were not pressed 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.100083 OF 2015 BETWEEN: 1 THE COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BENGALURU. 2 ACIT, CENTRAL CIR-2, BELGAUM. … APPELLANTS (BY SRI Y.V.RAVIRAJ, ADV.) AND SHRI MURUGESH R.NIRANI, NO.916-A, BASAV NAGAR, MUDHOL, DT. BAGALOKOT-587313 AALPN3890L. … RESPONDENT (BY SRI H.R.KAMBIYAVAR, ADV. ) THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 TO SET ASIDE THE ORDER PASSED

2 BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.196/PNJ/2014, DTD 08.01.2015 FOR THE ASSESSMENT YEAR 2001-02 AND ETC, 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. KLY/

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