SRI P PALANISWAMY vs. THE DEPUTY COMMISSIONER

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ITA/2/2013HC KarnatakaKAHC01008896201327 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the assessee's counsel that she had no instructions to argue the appeal. Based on this submission, the High Court dismissed the appeal for want of prosecution. No decision was made on the merits of the substantial questions of law or the underlying tax dispute. The operative direction was to dismiss the appeal.

What were the facts?

This case involves an appeal filed by the assessee, Sri. P. Palaniswamy, against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to Assessment Years 2003-04 to 2008-09. The assessee is challenging the ITAT's order dated July 31, 2012, passed in ITA Nos. 341 to 346/Bang/2011. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court of Karnataka at Bengaluru heard the matter. The revenue was represented by the Deputy Commissioner of Income-tax, Central Circle-1(3).

What were the issues?

1. Whether the substantial questions of law stated in the appeal should be formulated by the High Court. Assessee's contention: The assessee's counsel submitted that she had no instructions to argue the appeal. Revenue's contention: The revenue's counsel was present and represented the respondent.

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 BENGALURU DATED THIS THE 27TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.2 OF 2013 BETWEEN: SRI. P. PALANISWAMY AGED ABOUT 58 YEARS S/O SRI. PALANIAPPA GOUNDAR NO.94, NETHRAVATHI ROAD NEAR VINAYAK TEMPLE UDAYANAGAR BANGALORE-560016. .... APPELLANT (BY MRS. R. PRATIBHA, ADV., FOR MR.. S. PARTHASARATHI, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(3) C.R. BUILDING, QUEENS ROAD BANGALORE-560001. ... RESPONDENT (BY MR. DILIP KUMAR, ADV., FOR MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 31.07.2012 PASSED IN ITA NOS.341 TO 346/BANG/2011 FOR THE ASSESSMENT YEARS 2003-04 OT 2008-09, PRAYING TO:

2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL BEARING ITA NOS.341 TO 346/BANG/2011 DATED 31-07-2012, IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Smt.R.Prathiba, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee submits that she has no instructions to argue the appeal. The aforesaid submission is placed on record. Accordingly, the appeal is dismissed for want of prosecution. Sd/- JUDGE Sd/- JUDGE RV

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