M/S. TATA COFFEE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/110/2009HC KarnatakaKAHC01021166200906 November 2012Bench: B.V.PINTO,K.SREEDHAR RAO2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court observed that in previous appeals involving the same assessee for different assessment years, where similar questions of law arose, the High Court had set aside the ITAT's order and remanded the matters to the Assessing Officer for fresh assessment. Following this precedent, the High Court set aside the order of the ITAT in the present case and remanded the matter to the Assessing Officer for fresh consideration in accordance with the law. The appeal was accordingly allowed. The specific findings of the ITAT or the detailed reasoning for the remand were not elaborated upon in this judgment, beyond the reference to prior similar cases.

What were the facts?

The assessee, M/s. Tata Coffee Limited (formerly Consolidated Coffee Ltd.), filed an appeal before the High Court of Karnataka against an order dated 31/10/2008 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA No. 422/BNG/2008. The appeal pertains to the assessment year 2003-2004. The High Court noted that similar questions of law had arisen in previous appeals (ITA Nos. 1092/2006, 507/2006, and 396/2007) concerning the same assessee for different assessment years. In those prior cases, the High Court had set aside the ITAT's order and remanded the matters to the Assessing Officer for fresh assessment.

What were the issues?

1. Whether the substantial questions of law formulated in the appeal are to be decided by the High Court. (Question of law) 2. Whether the order passed by the ITAT Bangalore in ITA No. 422/BNG/2008 dated 31/10/2008 should be set aside. (Question of mixed law and fact) Assessee's Contention: The assessee, through its counsel, sought to have the order of the ITAT set aside and the appeal allowed. The specific grounds for setting aside the order were not detailed in the judgment, but the framing of the appeal suggests a challenge to the ITAT's decision. Revenue's Contention: The revenue, represented by its counsel, was a party to the appeal. No specific arguments or contentions for the revenue were recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 06TH DAY OF NOVEMBER, 2012 PRESENT THE HON’BLE MR.JUSTICE K. SREEDHAR RAO AND

THE HON’BLE MR.JUSTICE B.V.PINTO

INCOME-TAX APPEAL NO.110/2009

BETWEEN

M/S. TATA COFFEE LIMITED FORMELY KNOWN AS CONSOLIDATED COFFE LTD. POLLIBETTA, COORG- 571 215 ... APPELLANT

(BY SRI.K S RAMABHADRAN, ADV.) AND

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12(3) BANGALORE

... RESPONDENT

(BY SRI.K V ARAVIND, ADV.)

THIS ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31/10/2008 PASSED IN ITA NO. 422/BNG/2008, FOR THE ASSESSMENT YEAR 2003-2004, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER

2 PASSED BY THE ITAT BANGALORE IN ITA NO. 422/BNG/2008,DATED 31/10/2008 IN THE INTEREST OF JUSTICE.

THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:-

J U D G M E N T

This Court in ITA Nos.1092/2006, 507/2006 and 396/2007 in respect of the same assessee for the different assessment years has set aside the order of the Tribunal and remanded the matters to the Assessing Officer for fresh assessment. Even in this case also, similar questions of law arise. Hence, the order of the Tribunal is set aside and the matter is remanded to the Assessing Officer for fresh consideration in accordance with law. Accordingly, the appeal is allowed.

Sd/- JUDGE

Sd/- JUDGE nvj

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