THE ASSISTANT vs. BELLARY DISTRICT

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ITA/200005/2018HC KarnatakaKAHC03002585201805 March 2020Bench: P.S.DINESH KUMAR,RAVI V HOSMANI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Kalaburagi Bench, permitted the learned advocate for the appellant (Revenue) to withdraw the appeal in view of Circular No.17/2019 of the Central Board of Direct Taxes. Consequently, the appeal was dismissed as withdrawn. The High Court also noted that an interlocutory application, I.A.No.1/2020, did not survive for consideration and was disposed of in view of the dismissal of the main appeal. No decision on the merits of the original assessment, the CIT(A)'s order, or the ITAT's order was rendered.

What were the facts?

The Assistant Commissioner of Income Tax, Circle-I, Bellary (Appellant/Revenue) filed an appeal before the High Court of Karnataka, Kalaburagi Bench, challenging an order dated 24.08.2017 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order had confirmed a prior order dated 04.12.2015 by the Commissioner of Income Tax (Appeals), Gulbarga. The CIT(A) had partly set aside the assessment order passed by the Assistant Commissioner of Income Tax for the assessment year 2011-12 in the case of Bellary District Co-operative Central Bank Ltd. (Respondent/Assessee). The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The appeal was filed under Section 260-A of the Income Tax Act, 1961, challenging the ITAT's order. The specific grounds of appeal and the contentions of the assessee and the revenue are not detailed in the provided judgment excerpt. The judgment does not record any specific questions of law or mixed law and fact that the Tribunal had to decide, nor does it mention any arguments presented by either the assessee or the revenue regarding the merits of the case. The procedural history indicates that the ITAT had confirmed an order of the CIT(A), which had partly set aside the assessment order of the Assessing Officer for the assessment year 2011-12.

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 5TH DAY OF MARCH, 2020 PRESENT THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR.JUSTICE RAVI V. HOSMANI ITA No.200005/2018 Between: The Assistant Commissioner Of Income Tax Circle-I, Bellary, through the Principal Commissioner of Income Tax Kalaburagi ... Appellant (By Shri Ameet Kumar Deshpande, Advocate) And: Bellary District Co-operative Central Bank Ltd., P.B. No.17, Railway Station Road Hospet-583201 ... Respondent (By Shri Manjunath Mallayya Shetty, Advocate)

2 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 24.08.2017 passed in ITA No.74/BANG/2016 by the Income Tax Appellate Tribunal Bengaluru, Bench ‘B’, Bengaluru, confirming the order dated 04.12.2015 passed in ITA No.71/CIT/ (A)/HBL/2014- 15 by the commissioner of Income Tax (Appeals), Gulbarga, partly setting aside the assessment order passed by the Assistant Commissioner of Income Tax Circle-I, Bellary, in the case of assessee for the assessment year 2011-12. This appeal coming on for orders this day, P.S.Dinesh Kumar J., delivered the following:- JUDGMENT In view of Circular No.17/2019 of Central Board of Direct Taxes, learned advocate for appellant is permitted to withdraw this appeal. Accordingly, appeal is dismissed as withdrawn. In view of dismissal of main appeal, I.A.No.1/2020 does not survive for consideration and stands disposed of. SD/- JUDGE SD/- JUDGE swk

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