THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SSK PATTIN SAHAKARI SANGH NIYAMIT

ITA/100176/2015HC KarnatakaKAHC02012372201516 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 appearing for the appellants (Revenue) that he did not press the appeal in view of Circular No. 21/2015 dated December 10, 2015. Consequently, the High Court placed the submission on record and dismissed the appeal as withdrawn. No specific findings were made by the High Court on the merits of the case, as the appeal was not pressed. The operative direction was to dismiss the appeal as withdrawn, with no costs.

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 (ITAT), Bangalore Bench. The ITAT's order in ITA No.253/BNG/2015, dated June 23, 2015, was under challenge. The assessee is SSK Pattin Sahakari Sangh Niyamit. The appeal was filed under Section 260A of the Income-Tax Act, 1961, seeking to set aside the ITAT's order and confirm the order passed by the Income Tax Officer, Ward-1, Bagalkot. The appeal was listed for orders on December 16, 2015.

What were the issues?

The substantial question of law was to be formulated by the High Court. The appellants (Revenue) sought to allow the appeal and set aside the order passed by the ITAT, Bangalore Bench, thereby confirming the order of the Income Tax Officer, Ward-1, Bagalkot. The Revenue's contention, as stated by their counsel, was that they did not press the appeal in view of Circular No. 21/2015 dated December 10, 2015. No specific arguments were recorded for the assessee.

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.100176 OF 2015 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR VEEDHI, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD-1, BAGALKOT. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND: SSK PATTIN SAHAKARI SANGH NIYAMIT, TALUK: HUNGUNDA, DISTRICT: BAGALKOT. PAN: AACAS9807J ..... RESPONDENT THIS ITA IS FILED UNDER SECTION 260A OF THE `INCOME-TAX ACT, 1961 PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE

2 INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH-C BANGALORE, IN ITA NO.253/BNG/2015, DTD: 23.06.2015 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-1, BAGALKOT. 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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