THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI KIRAN M JADHAV

ITA/100103/2015HC KarnatakaKAHC02009127201516 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 10.12.2015. The Court placed the submission on record and dismissed the appeal as withdrawn. No costs were awarded. The specific findings of the Tribunal or the Commissioner of Income Tax (Appeals) on the merits of the case were not discussed or decided by the High Court as the appeal was withdrawn. Therefore, no principle can be cited from this judgment on the substantive issues of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Income Tax Officer against an order of the Income Tax Appellate Tribunal, Panaji Bench. The assessee is Shri Kiran M Jadhav, proprietor of Vimal Builders. The assessment year(s) are not specified. The appeal challenges the Tribunal's order in ITA No.271/PNJ/2014 dated 12.03.2015, seeking to set aside the Tribunal's order and confirm the order of the Commissioner of Income Tax (Appeals), Belgaum. The High Court of Karnataka, Dharwad Bench, heard the matter.

What were the issues?

The substantial question of law to be formulated and decided was whether the High Court should allow the appeal and set aside the order of the Income Tax Appellate Tribunal, thereby confirming the order of the Commissioner of Income Tax (Appeals). The appellants (Revenue) argued that they do not press the appeal in view of Circular No. 21/2015 dated 10.12.2015. The respondent (assessee) did not record any arguments.

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.100103 OF 2015 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR B R AMBEDKAR ROAD, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD -1(1), BELAGAVI, DIST: BELAGAVI. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND SHRI KIRAN M JADHAV PROP: VIMAL BUILDERS 299/6, VIMAL GOODSHED ROAD BELAGAVI PAN: ACTPJ5991L ..... RESPONDENT THIS ITA IS FILED UNDER SECTION 260A OF THE `INCOME-TAX ACT, 1961 PRAYING TO (a) FORMULATE THE

2 SUBSTANTIAL QUESTION OF LAW STATED ABOVE (b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.271/PNJ/2014, DTD:12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), 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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