THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. KARNATAKA KARAVALI URBAN

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ITA/100174/2015HC KarnatakaKAHC02012370201516 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. Placing this submission on record, the High Court dismissed the appeal as withdrawn. No specific finding was made on the merits of the case or the order passed by the ITAT. The operative direction was to dismiss the appeal as withdrawn, with no costs awarded. No issues were expressly left undecided, as the appeal itself was withdrawn.

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 respondent is Karnataka Karavali Urban Cooperative Credit Society Ltd. The assessment year(s) are not explicitly mentioned in the provided text. The appeal challenges the Tribunal's order in ITA No.98/PNJ/2015, dated 30.07.2015. The procedural history is limited to the present appeal being filed under Section 260A of the Income Tax Act, 1961, and coming up for orders.

What were the issues?

The primary issue before the High Court was whether to entertain the appeal filed by the revenue. The revenue's counsel submitted that they do not press the appeal in view of Circular No. 21/2015 dated 10.12.2015. The judgment does not record any arguments from the respondent (assessee). The question of law, if any, that the Tribunal had to decide is not detailed, nor are the specific grounds of appeal that led to the Tribunal's order being challenged.

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.100174 OF 2015 BETWEEN: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R.AMBEDKAR ROAD, BELAGAVI. 2 THE INCOME TAX OFFICER, WARD-1(4), BELAGAVI. … APPELLANTS (BY SRI Y.V.RAVIRAJ, ADV.) AND KARNATAKA KARAVALI URBAN COOPERATIVE CREDIT SOCIETY LTD., SHARI BAZAR, ATHANI, DIST:BELAGAVI PANl:AAAAK 7952Q … 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.98/PNJ/2015, DATED 30.07.2015 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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