THE ASSISTANT COMMISSIONER vs. M/S M.HANUMANTHA RAO

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ITA/200008/2018HC KarnatakaKAHC03004217201816 November 2018Bench: ARAVIND KUMAR,P.G.M.PATIL2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka, Kalaburagi Bench, held that the territorial jurisdiction for the appeal vests with the Dharwad Bench. Consequently, the Registry was directed to transmit the appeal memorandum to the Dharwad Bench. For statistical purposes, the appeal was disposed of. The High Court did not delve into the merits of the ITAT's order dated December 19, 2017, as the appeal was disposed of on the ground of territorial jurisdiction. No finding was given on the substantive issues that might have been raised before the ITAT or were intended to be raised before the High Court.

What were the facts?

The Assistant Commissioner of Income Tax, Circle-I, Bellari (the Revenue) filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka, Kalaburagi Bench. The appeal challenged an order dated December 19, 2017, passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Bengaluru, in ITA No.158/BANG/2017. The assessee is M/s M. Hanumantha Rao. The appeal was filed for the assessment year(s) not specified in the judgment. The High Court noted that the territorial jurisdiction for this appeal vests with the Dharwad Bench.

What were the issues?

1. Whether the High Court, Kalaburagi Bench, has the territorial jurisdiction to hear the appeal filed under Section 260-A of the Income Tax Act, 1961, when the territorial jurisdiction vests with the Dharwad Bench? The Revenue contended that the appeal was filed before the Kalaburagi Bench. The judgment does not record any specific arguments from the assessee regarding territorial jurisdiction. The Tribunal's order dated December 19, 2017, is the subject matter of the appeal, but the specific grounds of appeal before the High Court are not detailed, other than the challenge to the ITAT's order.

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 16TH DAY OF NOVEMBER 2018 PRESENT THE HON’BLE MR.JUSTICE ARAVIND KUMAR AND THE HON’BLE MR.JUSTICE P.G.M.PATIL ITA No.200008/2018 BETWEEN: The Assistant Commissioner of Income Tax, Circle-I, Bellari …Appellant (By Sri Ameet Kumar Deshpande, Advocate) AND: M/s M. Hanumantha Rao H.No.37, W.No.17, ground Floor Main road, Near park Patel Nagar, Bellari …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 19.12.2017 passed in ITA No.158/BANG/2017 by the Income Tax Appellate Tribunal,

2 ‘C’ Bench, Bengaluru, and to pass all other appropriate orders as may be deemed necessary in the facts and circumstances of the case. This appeal coming on for orders this day, Aravind Kumar J., delivered the following: JUDGMENT Since territorial jurisdiction of this appeal vests with the Dharwad Bench. Registry is hereby directed to transmit this appeal memorandum to Dharwad Bench. For statistical purpose, this appeal stands disposed of. Sd/- JUDGE Sd/- JUDGE sdu

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