THE ASSISTANT COMMISSIONER vs. M/S HOTHUR TRADERS 100%

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ITA/200010/2018HC KarnatakaKAHC03003884201802 November 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 this 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 stands disposed of. The judgment does not delve into the merits of the ITAT's order or the underlying tax dispute. The operative direction is the transfer of the case to the appropriate bench.

What were the facts?

The Assistant Commissioner of Income Tax, Circle-I, Bellari (the Revenue) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka, Kalaburagi Bench. The appeal challenged the order dated 19.01.2018 passed by the Income Tax Appellate Tribunal, Bengaluru Bench “C”. The Tribunal's order had upheld and modified an earlier order dated 30.11.2015 passed by the Commissioner of Income Tax (Appeals) Gulbarga. The CIT(A) had partly allowed an appeal and partly set aside an assessment for the assessment year 2011-12. The assessee is M/s Hothur Traders 100% E.O.U.

What were the issues?

1. Whether the High Court has the jurisdiction to hear the appeal, given that the Dharwad Bench has jurisdiction over such matters. The Revenue contended that the appeal was filed before the correct High Court. The judgment does not record any specific arguments from the assessee regarding jurisdiction. The core issue revolves around the territorial jurisdiction of the High Court to entertain the appeal filed under Section 260-A of the Income Tax Act, 1961.

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 2ND DAY OF NOVEMBER 2018 PRESENT THE HON’BLE MR.JUSTICE ARAVIND KUMAR AND THE HON’BLE MR.JUSTICE H.T.NARENDRA PRASAD ITA No.200010/2018 BETWEEN: The Assistant Commissioner of Income Tax, Circle-I, Bellari … APPELLANT (By Sri Ameet Kumar Deshpande, Advocate) AND: M/s Hothur Traders 100% E.O.U. No.85, 6th, 7th and 8th Infantry Road, Cantonment Bellari … RESPONDENT This ITA is filed under Section 260-A of the Income Tax Act, 1961, praying to set aside the judgment and order dated 19.01.2018 (received on 26.02.2018) passed in I.T.A.No.32/BANG/2016 by the Income Tax Appellate

2 Tribunal, Bengaluru Bench “C” upholding and modifying the order dated 30.11.2015 passed in I.T.A.No.180/CIT/(A)/HBL 2013-14 passed by the Commissioner of Income Tax (Appeals) Gulbarga, partly allowing the said appeal and partly setting aside the assessment year 2011-12. 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 sdu

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