THE COMMISSIONER OF INCOME TAX vs. THE BELGAUM MANUFACTURERS

ITA/100187/2015HC KarnatakaKAHC02014998201516 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 appellant that the appeal was not being pressed in view of Circular No.21/2015 dated December 10, 2015. The court placed the submission on record and dismissed the appeal as withdrawn. No costs were awarded. The specific findings or reasoning of the ITAT, or the substantive issues that led to the original appeal before the Tribunal, were not discussed or decided by the High Court as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Belagavi, against an order passed by the Income Tax Appellate Tribunal (ITAT), Panaji Bench, in ITA No.49/PNJ/2015, dated July 16, 2015. The respondent in this appeal is The Belgaum Manufacturers Co-op Industrial Estate Ltd. The appellant sought to set aside the ITAT's order and confirm the order passed by the Commissioner of Income Tax, Belagavi. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal should be allowed and the order of the ITAT set aside, confirming the order of the Commissioner of Income Tax, Belagavi, as a substantial question of law. The appellant's contention was that they did not press the appeal in view of Circular No.21/2015 in F.No.279/Misc.142/2007-ITJ(Pt), dated December 10, 2015. No specific arguments were recorded for the respondent.

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.100187 OF 2015 BETWEEN: THE COMMISSIONER OF INCOME TAX, DR B R AMBEDKAR VEEDHI, BELAGAVI. ..... APPELLANT (BY SRI. Y V RAVIRAJ, ADV.) AND: THE BELGAUM MANUFACTURERS CO-OP INDUSTRIAL ESTATE LTD., UDYAMBAG, BELAGAVI. PAN: AAAAT 7254J ..... 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, PANAJI BENCH PANAJI, IN ITA NO.49/PNJ/2015, DTD: 16.07.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX, 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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