M/S KAVERI ASSOCIATES vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX

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ITA/27/2011HC KarnatakaKAHC01014672201110 July 2012Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the cross-objector. The court allowed the prayer for withdrawal of the cross-objection. The cross-objection was disposed of as withdrawn. Crucially, the court granted liberty to the cross-objector to file an appeal against the order that was the subject of the cross-objection. No decision on the merits of the original cross-objection was made.

What were the facts?

This matter concerns a cross-objection filed by M/s Bagmane Developers Pvt Ltd. (the assessee) against an order dated 03/12/2010 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 382(Bang)/2010 for the Assessment Year 2004-05. The cross-objection was filed under Order XLII Rule 1 read with Order XLI Rule 22 of the CPC. The respondents are the Commissioner of Income Tax (Central) and the Assistant Commissioner of Income Tax. The assessee sought to set aside findings in the ITAT's order that were against them.

What were the issues?

The primary issue before the High Court was to consider the prayer made by the cross-objector. The cross-objector, M/s Bagmane Developers Pvt Ltd., sought to withdraw their cross-objection. The assessee's contention was that they wished to withdraw the cross-objection with liberty to file a fresh appeal against the impugned order. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 4th DAY OF APRIL 2014

PRESENT

THE HON’BLE MR. JUSTICE DILIP B BHOSALE

AND

THE HON’BLE MR. JUSTICE B MANOHAR

ITA.CROB.NO.27/2011 IN ITA.NO.157/2011

BETWEEN

M/S BAGMANE DEVELOPERS PVT LTD., LAKE VIEW BUIDLING NO.66/1-4, A BLOCK 8TH FLOOR BAGMANE TECH PARK C.V.RAMAN NAGAR, BANGALORE

... CROSS-OBJECTOR

(BY SRI CHYTHANYA K K, ADV.)

AND

1.

THE COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUIDLING QUEENS ROAD, BANGALORE

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3) C R BUIDLINGS, QUEENS ROAD BANGALORE

... RESPONDENTS

THIS ITA.CROB FILED UNDER ORDER XLII RULE 1 R/W O.XLI, RULE 22 OF CPC, ARISING OUT OF ORDER DATED 03/12/2010, FOR THE ASSESSMENT YEAR 2004-05 IN ITA NO.382(BANG)/2010, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II.ALLOW THE CROSS OBJECTION APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE CROSS-

2 OBJECTOR IN THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.382(BANG)/2010 DATED 03-12-2010.

THIS ITA CROB COMING ON FOR ADMISSION, THIS DAY, DILIP B. BHOSALE J. DELIVERED THE FOLLOWING:

PC:

Learned counsel for the cross-objector prays for withdrawal of the cross-objection with liberty to file appeal against the order impugned in the cross-objection.

Cross-objection is disposed of as withdrawn with liberty as prayed.

Sd/-

JUDGE

Sd/- JUDGE TL

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