THE JOINT COMMISSIONER vs. M/S PRAGATHI KRISHNA GRAMEEN BANK

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ITA/200003/2018HC KarnatakaKAHC03002105201829 October 2018Bench: ARAVIND KUMAR,H.T.NARENDRA PRASAD2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka, Kalaburagi Bench, held that the jurisdiction for the appeal vests with the Dharwad Bench. Consequently, the Registry was directed to transmit the appeal papers to the Dharwad Bench. For statistical purposes, the appeal was disposed of. The High Court did not delve into the merits of the assessment order or the orders passed by the lower appellate authorities. The operative direction was the transfer of the case to the appropriate bench.

What were the facts?

The appeal is filed by the Joint Commissioner of Income Tax, Bellary Range, against an order dated 03.08.2017 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench ‘B’. The ITAT's order partly set aside an earlier order dated 16.11.2015 by the Commissioner of Income Tax (Appeals), Gulbarga. The CIT(A) had, in turn, set aside the assessment order dated 30.01.2014 passed by the Joint Commissioner for the assessment year 2011-12. The assessee is M/s Pragathi Krishna Grameena Bank. The High Court of Karnataka, Kalaburagi Bench, noted that the jurisdiction for this appeal vests with the Dharwad Bench and directed the registry to transmit the appeal papers accordingly. For statistical purposes, the appeal was disposed of.

What were the issues?

1. Whether the High Court has jurisdiction to hear the appeal, given that jurisdiction vests with the Dharwad Bench. The Revenue contended that the appeal should be heard by the High Court. The judgment does not record any specific arguments from the assessee regarding the jurisdiction or the merits of the case. The primary procedural issue addressed by the High Court was the correct bench for hearing the appeal.

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 KALABURAGI BENCH DATED THIS THE 29TH DAY OF OCTOBER 2018 PRESENT THE HON’BLE MR.JUSTICE ARAVIND KUMAR AND THE HON’BLE MR.JUSTICE H.T.NARENDRA PRASAD INCOME TAX APPEAL NO.200003/2018 BETWEEN: The Joint Commissioner of Income Tax Bellary Range, Bellary. …Appellant (By Sri.Ameetkumar Deshpande, Advocate) AND: M/s Pragathi Krishna Grameena Bank, Sabgankal Road, Gandhi Nagar, Bellary. …Respondent This Income Tax appeal is filed under Section 260-A of the Income Tax Act, 1961 praying to allow this appeal and to set aside the order dated 03.08.2017 passed in I.T.A.No.11/BANG/2016 by the Income Tax Appellate Tribunal, Bangalore Bench ‘B’, partly setting aside the order dated 16.11.2015 passed in I.T.A.No.1535/ CIT/(A)/

2 HBL/2013-14 by the Commissioner of Income Tax (Appeals), Gulbarga, setting aside the assessment order dated 30.01.2014 passed by the appellant herein for the assessment year 2011-12 with costs. This appeal coming on for orders this day, Aravind Kumar J., delivered the following: JUDGMENT Since jurisdiction of this appeal vests with the Dharwad Bench. Registry is hereby directed to transmit this appeal papers to Dharwad Bench. For statistical purpose, this appeal stands disposed of. Sd/- JUDGE Sd/- JUDGE sn

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