THE COMMISSIONER OF INCOME TAX vs. NANDI SAHAKARI SAKKARE KARKHANA NIYAMIT

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ITA/168/2010HC KarnatakaKAHC03000150201024 July 2012Bench: DILIP B. BHOSALE,L.NARAYANA SWAMY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Circuit Bench at Gulbarga, dismissed the Income Tax Appeal for non-prosecution. The Court noted that the appeal had been placed for admission on several occasions. On multiple dates, including the immediate preceding ones and the current date, none appeared for the appellants (Revenue). The Court found itself constrained to dismiss the appeal due to this persistent non-prosecution. Therefore, no decision was made on the merits of the substantial questions of law that the Revenue intended to formulate. The operative direction was the dismissal of the appeal.

What were the facts?

This is an Income Tax Appeal filed under Section 260-A of the Income Tax Act, 1961, by the Commissioner of Income-Tax and the Assistant Commissioner of Income-Tax, Bijapur (the Revenue), against an order dated November 30, 2009, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA No. 1306/Bang/2003. The appeal pertains to the Assessment Year 2001-2002. The Revenue sought to formulate substantial questions of law, allow the appeal, set aside the ITAT's order, and confirm the order passed by the Assistant Commissioner of Income-Tax. The appeal was listed for admission on several occasions. On April 17, 2012, and May 29, 2012, no one appeared for the appellants. On May 22, 2012, the appeal was adjourned at the request of the appellants' counsel. On the current date, again, no one appeared for the appellants.

What were the issues?

The primary issue before the High Court was whether to admit the appeal for hearing. The Revenue sought to formulate substantial questions of law and set aside the ITAT's order dated November 30, 2009, in ITA No. 1306/Bang/2003, for Assessment Year 2001-2002, thereby confirming the order of the Assistant Commissioner of Income Tax. The Revenue argued for the formulation of substantial questions of law and the allowance of the appeal. The judgment does not record any specific arguments from the respondent (assessee). The procedural issue that arose was the non-appearance of the appellants (Revenue) on multiple hearing dates, including the final date of hearing.

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 CIRCUIT BENCH AT GULBARGA DATED THIS THE 24TH DAY OF JULY 2012 PRESENT THE HON’BLE MR.JUSTICE DILIP B. BHOSALE AND THE HON’BLE MR.JUSTICE L.NARAYANA SWAMY ITA NO.168/2010 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX FEROZ KHIMJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELGAUM. 2. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-I, BIJAPUR. ….APPELLANTS (BY SRI K.ARAVIND, ADV., (ABSENT) AND NANDI SAHAKARI SAKKARE KARKHANA NIYAMIT KRISHNA NAGAR, CHIKGALGALI, BIJAPUR DISTRICT. …RESPONDENTS (BY SRI S.PARTHASARATHI, ADV.,) THIS ITA FILED IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30.11.2009 PASSED IN ITA NO.1306/BANG/2003, FOR THE ASSESSMENT YEAR 2001-2002, PRAYING TO: i. FORMULATE THE SUBSTANTIAL QUESTIONS OF

2 LAW STATED THEREIN, ii. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1306/BANG/2003 DATED 30.11.2009 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BIJAPUR. ITA COMING ON FOR ADMISSION THIS DAY, THE COURT DELIVERED THE FOLLOWING: PC: This Income Tax Appeal was placed for admission on several occasions. Out of the last four dates, we find that on 17.4.12 and on 29.5.12, none appeared for the appellants. On 22.5.12, it was adjourned at the request of learned counsel for the appellants. Today, once again, none appears for the appellants. Hence, we are constrained to dismiss this appeal for non-prosecution. Order accordingly. Sd/-

JUDGE Sd/- JUDGE TL

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