THE COMMISSIONER OF THE COMMISSIONER OF INCOME TAX vs. SRI SRIKANTSA V BADDI

ITA/144/2009HC KarnatakaKAHC02018398200929 October 2009Bench: V.G.SABHAHIT,S.N.SATYANARAYANA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, did not decide the appeal on its merits. Instead, on October 29, 2009, the Court granted a final period of one week for the appellants to comply with office objections. The Court explicitly stated that failure to comply would result in the appeal being dismissed for non-prosecution without further orders. Subsequently, on May 11, 2010, it was noted that the advocate for the appellants had not complied with the office objections. Consequently, the appeal, ITA No. 144/2009, was dismissed as per the Court's order dated October 29, 2009. No decision was made on the substantive issues of the appeal.

What were the facts?

This is an Income Tax Appeal filed under Section 260A of the Income Tax Act, 1961, by the Commissioner of Income Tax and the Assistant Commissioner of Income Tax (Appellants) against Sri Srikantsa V. Baddi (Respondent). The appeal challenges an order passed by the Income-Tax Appellate Tribunal, Panaji Bench, in ITA No. 2/PANJ/2008 dated September 10, 2008. The Appellants sought to set aside the Tribunal's order and confirm the order passed by the Assessing Authority. The High Court of Karnataka, Dharwad Bench, on October 29, 2009, granted one week's time finally for compliance with office objections, failing which the appeal would stand dismissed for non-prosecution. Subsequently, as per an endorsement on the order sheet dated May 11, 2010, the advocate for the appellants had not complied with the office objections, leading to the dismissal of the appeal.

What were the issues?

The primary issue before the High Court was whether to allow the appeal and set aside the order passed by the Income-Tax Appellate Tribunal, Panaji Bench, dated September 10, 2008, and confirm the order passed by the Assessing Authority. The Appellants contended that the Tribunal's order should be set aside. The Revenue argued for the confirmation of the Assessing Authority's order. The judgment does not explicitly detail the specific grounds or arguments presented by either side regarding the merits of the case, as the appeal was dismissed for non-compliance with office objections. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide, and the detailed contentions of each side with reliance on authorities, are not recorded in this order.

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 29TH DAY OF OCTOBER 2009 PRESENT THE HON'BLE MR. JUSTICE V. G. SABHAHIT AND THE HON'BLE MR. JUSTICE S. N. SATYANARAYANA ITA No. 144 OF 2009 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, KHIMJIBHOI COMMERCIAL COMPLEX, OPP CIVIL HOSPITAL, BELGAUM 590 001 2. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BELGAUM ... APPELLANTS (By Sri./Smt : M.V.SHESHACHALA, Adv. ) AND: SRI SRIKANTSA V BADDI H N0 103, SIVAGANGA LAYOUT KUSUGAL ROAD, HUBLI PAN NO ACUPB0686R ... RESPONDENT * * * * * This Income Tax Appeal filed under section 260A of the Income Tax Act, 1961, allow this appeal and set aside order passed by the Income-Tax Appellate Tribunal, Panaji Bench, in ITA No.2/PANJ/2008 dated 10.09.2008 and confirm the Order passed by the Assessinag Authority, vide Annexure-D.

This appeal coming on for orders this day, the Hon’ble Court, passed the following; O R D E R “One week time is granted finally for compliance of office objections failing which the appeal shall stand dismissed for non-prosecution without any further orders from the court”. SD/- JUDGE. SD/- JUDGE //COPY// Note: As per endorsement made in the order sheet dated 11.05.2010, the advocate for the appellants have not complied with the office objections. Hence, this ITA No. 144/2009 has stand dismissed as per the Court order dated 29.10.2009. BY ORDER OF THE COURT Sd/- ASSISTANT REGISTRAR. R- By:- C- By:- T- By:- svp

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