M/s. COIMBATORE CABLE NETWORK PVT. LTD., vs. THE COMMISSIONER OF INCOME TAX

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ITA/340/2022HC KarnatakaKAHC01031403202212 September 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka granted the assessee's request to withdraw the appeal. The court held that the appeal was not maintainable before it, citing the judgment in Pr. Commissioner of Income Tax - I, Chandigarh Vs. M/s ABC Papers Limited. The reasoning was based on the territorial jurisdiction for presenting appeals, considering the location of the assessment. The court granted liberty to the assessee to present the appeal before the High Court of Madras. No specific issue was decided on merits.

What were the facts?

The appellant, M/s. Coimbatore Cable Network Pvt. Ltd., filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against an order dated 15.03.2022 passed in ITA No.1618/BANG/2017 for the Assessment Year 2006-2007. The assessee is located in Bengaluru, but the assessment was made in Coimbatore. The appeal was filed in the High Court of Karnataka.

What were the issues?

1. Whether the appeal is maintainable before the High Court of Karnataka, considering the assessment was made in Coimbatore, and the assessee is located in Bengaluru? The assessee argued that in view of the judgment in the case of Pr. Commissioner of Income Tax - I, Chandigarh Vs. M/s ABC Papers Limited, the appeal is not maintainable before the High Court of Karnataka. The assessee sought leave to withdraw the appeal with liberty to present it before the High Court of Madras. The revenue did not record any arguments.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR.JUSTICE UMESH M. ADIGA INCOME TAX APPEAL No.340/2022 BETWEEN: M/s. COIMBATORE CABLE NETWORK PVT. LTD., #642, 4TH MAIN, INDIRANAGAR BENGALURU-560 038. REP. BY ITS DIRECTOR MR.SANTOSH PHILIPS AGED ABOUT 38 YEARS S/O MR.PHILIPS ANTHONY PAN:AACCC3712C ... APPELLANT [BY SRI. NARENDRA KUMAR J.JAIN, ADVOCATE]

AND: THE COMMISSIONER INCOME TAX APPEALS-2, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560 095.

... RESPONDENT

(BY SRI. K.V.ARAVIND, STANDING COUNSEL)

THIS INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.03.2022 PASSED IN ITA NO.1618/BANG/2017, FOR THE ASSESSMENT YEAR 2006-2007.

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:-

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J U D G M E N T

Shri. Narendra Kumar Jain, learned Advocate for the appellant submits that in view of the judgment in the case of Pr. Commissioner of Income Tax - I, Chandigarh Vs. M/s ABC Papers Limited1, this appeal is not maintainable before this Court, as the assessment has been made in Coimbatore. Hence, he seeks leave to withdraw the appeal with liberty to present the same before the High Court of Madras.

Leave granted.

Appeal is disposed of with liberty as prayed for.

Sd/-

JUDGE

Sd/-

JUDGE

Psg*

1 [2022] 141 taxmann.com 332(SC)

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