THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. PANCHAMUKHI CONSTRUCTION

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ITA/100134/2015HC KarnatakaKAHC02009385201516 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 is not pressed in view of Circular No. 21/2015 dated 10.12.2015. The Court placed the submission on record and accordingly dismissed the appeal as withdrawn. No costs were awarded. The specific contents of Circular No. 21/2015 and the reasons for not pressing the appeal are not detailed in the judgment. The High Court did not decide on the merits of the original ITAT order.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Income Tax Officer against an order passed by the Income Tax Appellate Tribunal, Panaji Bench. The assessment years are not specified. The appeal challenges the order of the ITAT in ITA No.266/PNJ/2014, dated 12.03.2015. The assessee is M/s. Panchamukhi Construction. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn in view of Circular No. 21/2015 dated 10.12.2015. Contentions: Assessee: No arguments are recorded for the assessee. Revenue: The learned counsel for the appellants (Revenue) submits that he does not press this appeal in view of Circular No. 21/2015 in F.No.279/Misc.142/2007-ITJ(Pt), dated 10.12.2015.

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.100134 OF 2015 BETWEEN: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R.AMBEDKAR ROAD, BELGAUM. 2 THE INCOME TAX OFFICER, WARD –1 (1), BELAGAVI, BELGAUM.

… APPELLANTS (BY SRI Y.V.RAVIRAJ, ADV.) AND M/S.PANCHAMUKHI CONSTRUCTION, 299/6, VIMAL GOODSHED ROAD, BELGAUM, PAN:AAJFP3248E. … RESPONDENT 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.266/PNJ/2014, DTD:12.03.2015 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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