THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S VIMAL CONSTRUCTIONS,

ITA/100122/2015HC KarnatakaKAHC02009164201516 December 2015Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide on the merits of the case. The learned counsel for the appellants (Revenue) submitted that he did 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 submission of the learned counsel was placed on record. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The principle that can be cited is that an appeal can be withdrawn by the appellant if they choose not to press it, especially in light of subsequent departmental instructions or circulars.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Income Tax Officer against M/s Vimal Constructions. The assessment year(s) are not explicitly stated. The order under challenge is the order passed by the Income Tax Appellate Tribunal, Panaji Bench, in ITA No.280/PNJ/2014, dated 12.03.2015. The appellants sought to set aside the Tribunal's order and confirm the order passed by the Commissioner of Income Tax (Appeals), Belgaum. The procedural history involves the filing of this appeal under Section 260A of the Income-Tax Act, 1961.

What were the issues?

The substantial question of law to be formulated was the primary issue. The appellants sought to 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 specific grounds for appeal and the arguments of both the assessee and the revenue are not recorded in the judgment. The judgment only states that the learned counsel for the appellants submitted that he does not press the appeal in view of a specific circular.

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.100122 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. BELGAVI. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND M/S VIMAL CONSTRUCTIONS, C/O PRABHAKAR CHUDAPPA HALAGEKAR, NEW GOODSHED ROAD, BELAGAVI. PAN: AAGFV2110E ..... 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.280/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

Recent GST High Court judgments

Search GST case law →