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

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ITA/200004/2018HC KarnatakaKAHC03002581201820 June 2018Bench: SREENIVAS HARISH KUMAR,RAVI MALIMATH2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka, Kalaburagi Bench, upheld the office objections regarding jurisdiction. The Court was of the considered view that the appeal ought to be considered by the High Court of Karnataka, Dharwad Bench. Therefore, at the request of the parties, the appeal was ordered to be transmitted to the High Court of Karnataka, Dharwad Bench. The appeal will be re-numbered and listed for orders before the Dharwad Bench. The present appeal before the Kalaburagi Bench is disposed of for statistical purposes. The substantive merits of the ITAT's order or the underlying assessment and appellate orders were not decided by this bench.

What were the facts?

The assessee is M/s. Pragathi Krishna Grameena Bank, and the revenue is the Joint Commissioner of Income Tax, Bellary Range. The assessment year in question is 2011-12. The appeal challenges an order dated 03.08.2017 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench. The ITAT had partly set aside an order dated 16.11.2015 passed by the Commissioner of Income Tax (Appeals), Gulbarga, which in turn had set aside an assessment order dated 30.01.2014 passed by the Joint Commissioner of Income Tax. The High Court of Karnataka, Kalaburagi Bench, was considering the appeal filed by the revenue. However, due to objections regarding jurisdiction, the High Court decided that the appeal should be heard by the Dharwad Bench of the High Court of Karnataka.

What were the issues?

1. Whether the High Court of Karnataka, Kalaburagi Bench, has the jurisdiction to hear the present appeal filed under Section 260-A of the Income Tax Act, 1961. The revenue contended that the appeal should be considered by the High Court of Karnataka, Dharwad Bench, based on jurisdictional considerations. The judgment does not record any specific arguments from the assessee on this jurisdictional point, but the court's decision implies that the revenue's contention regarding jurisdiction was accepted.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH

Before: AND

1 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH ON THE 20TH DAY OF JUNE 2018 BEFORE THE HON’BLE MR.JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE SREENIVAS HARISH KUMAR INCOME TAX APPEAL No.200004 OF 2018 BETWEEN: THE JOINT COMMISSIONER OF INCOME TAX BELLARY RANGE, BELLARY …APPELLANT (BY SRI AMEET KUMAR DESHPANDE, ADVOCATE) AND: M/S. PRAGATHI KRISHNA GRAMEENA BANK SANGANKAL ROAD, GANDHI NAGAR BELLARY …RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, PRAYING 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)/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.

2 THIS APPEAL COMING ON FOR ORDERS, THIS DAY, RAVI MALIMATH J., MADE THE FOLLOWING: O R D E R Office objections are upheld. On the question of the jurisdiction, we are of the considered view that the appeal would have to be considered by the High Court of Karnataka, Dharwad Bench. Therefore, at request, the appeal shall stand transmitted to the High Court of Karnataka, Dharwad Bench, wherein the appeal shall be re-numbered and listed for orders. The present appeal is disposed off for statistical purposes. Sd/- JUDGE Sd/- JUDGE NB* CT: RRJ

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