PRINCIPAL COMMISSIONER OF INCOME TAX vs. SRI. PRAVEEN V DODDANNAVAR

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ITA/100184/2015HC KarnatakaKAHC02014057201516 December 2015Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the submission of the learned counsel appearing for the appellants (Revenue). The counsel stated that the appeal was not being pressed in view of Circular No. 21/2015 dated 10.12.2015. The submission of the counsel was placed on record. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The judgment does not record any findings on the merits of the case or the specific issues that were before the ITAT.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the ACIT (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The ITAT's order, dated July 15, 2015, in ITA No.40/PNJ/2015, was challenged by the Revenue. The assessee is Sri Praveen V Doddannavar. 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 Assistant Commissioner of Income Tax, Central Circle-2, Belagavi. The High Court of Karnataka, Dharwad Bench, heard the matter.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, should be allowed. The Revenue's contention, as presented by its counsel, was that it did not wish to press the appeal. This decision was based on Circular No. 21/2015 in F.No.279/Misc.142/2007-ITJ(Pt), dated December 10, 2015. The assessee's arguments are not recorded in the judgment.

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.100184 OF 2015 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR ROAD, BELAGAVI. 2. THE ACIT, CIRCLE-1, BELAGAVI. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND: SRI. PRAVEEN V DODDANNAVAR, DODDANNAVAR CORPORATE HOUSE, 738/1, KHANAPUR ROAD, NEAR 3RD RAILWAY GATE, BELAGAVI. PAN: AAMPD9793K ..... RESPONDENT (BY SRI S.PARTHASARATHI & H.R.KAMBIYAVAR ADVS.) 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.40/PNJ/2015, DTD: 15.07.2015 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BELAGAVI. 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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