THE COMMISSIONER OF INCOME-TAX vs. M/S JUDICIAL

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ITA/222/2015HC KarnatakaKAHC01030993201508 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka at Bengaluru dismissed the appeal filed by the revenue. The Court noted that the appeal was filed with a delay of 296 days. However, the primary reason for dismissal was that the questions involved in the appeal were squarely covered by a previous decision of the same Court in the case of Commissioner of Income Tax v. Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot in ITA No.5006/2013, decided on February 5, 2014. In light of this binding precedent, the Court found no merit in the revenue's appeal. The application for condonation of delay (IA No.2/2015) was also dismissed as a consequence of the appeal being dismissed on merits.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax and the Income-Tax Officer against an order of the Income Tax Appellate Tribunal (ITAT), Bangalore. The ITAT's order, dated March 17, 2014, in ITA No.587/BANG/2013, had confirmed an earlier order of the Appellate Commissioner. The Appellate Commissioner's order, in turn, had confirmed the order of the Income Tax Officer, Ward-9(1), Bangalore. The assessee is M/s. Judicial Department Multipurpose Co-operative Society Ltd. The appeal filed by the revenue suffered from a delay of 296 days. The High Court of Karnataka at Bengaluru was considering this appeal.

What were the issues?

1. Whether the High Court should entertain an appeal filed by the revenue with a significant delay of 296 days? (Question of procedure/limitation). 2. Whether the ITAT's order, which confirmed the lower authorities' orders, is sustainable on merits? (Question of law/mixed law and fact). Assessee's arguments: The judgment does not record any specific arguments made by the assessee. The assessee is the respondent in this appeal before the High Court. Revenue's arguments: The revenue, as the appellant, contended that the ITAT's order should be set aside and the order of the Income Tax Officer should be confirmed. The revenue also had to address the delay in filing the appeal. The revenue relied on the decision of this Court in the case of Commissioner of Income Tax v. Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot in ITA No.5006/2013 decided on 05.02.2014.

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 AT BENGALURU

DATED THIS THE 8TH DAY OF DECEMBER 2015

PRESENT

THE HON’BLE MR.JUSTICE VINEET SARAN

AND

THE HON’BLE MRS.JUSTICE S SUJATHA

ITA NO.222/2015

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX

C.R BUILDING, QUEENS ROAD

BANGALORE.

2.

THE INCOME-TAX OFFICER

WARD-9(1) JEEVAN SAMPIGE, 3RD FLOOR,

1/1, SAMPIGE ROAD

MALLESWARAM BANGALORE-560 003. …APPELLANTS (BY SRI K.V. ARAVIND, ADV.)

AND:

M/S. JUDICIAL DEPARTMENT MULTIPURPOSE CO-OPERATIVE SOCIETY LTD., COURT BUILDING, OPP. VIDHANA SOUDHA VIDHANA VEEDHI BANGALORE – 560 001 …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.587/BANG/2013 DATED:17.03.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND

2 CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-9(1), BANGALORE.

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal has been filed with the delay of 296 days. However, on merits, we find the questions involved in this appeal are covered by the decision of this Court in the case of Commissioner of Income Tax v. Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot in ITA No.5006/2013 decided on 05.02.2014.

In the light of the aforesaid judgment, this appeal stands dismissed. IA No.2/2015 stands dismissed.

Sd/- JUDGE

Sd/- JUDGE

AN/-

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