THE PR.COMMISSIONER OF INCOME TAX CIT(A) vs. M/S ESSILOR INDIA PRIVATE LIMITED

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ITA/4/2021HC KarnatakaKAHC01024408202023 March 2021Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka decided that since the present appeal (ITA No. 4/2021) and ITA No. 3/2021 challenge the identical order dated 06.02.2020 passed by the ITAT, Bengaluru, for the assessment year 2011-2012, and involve the same substantial questions of law, the present appeal stands disposed of. The Court explicitly stated that it has not made any observations on the merits of the case. The operative direction is that the appeal is disposed of without prejudice to the proceedings in ITA No. 3/2021 or any other related matters. No specific issue was left undecided as the appeal was disposed of on procedural grounds.

What were the facts?

The appellants, the Principal Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order dated February 6, 2020, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in IT(TP)A No. 542/BANG/2016. This order pertains to the assessment year 2011-2012 and confirmed the order of the Dispute Resolution Panel (DRP) and the order passed by the Deputy Commissioner of Income Tax. The respondent is M/s. Essilor India Pvt. Ltd. The High Court noted that the same impugned order was also under challenge in a separate appeal, ITA No. 3/2021, with identical substantial questions of law.

What were the issues?

1. Whether the High Court should decide the appeal on merits, considering that the same impugned order and substantial questions of law are under challenge in a connected appeal (ITA No. 3/2021)? Assessee's Contention: The learned counsel for the respondent (assessee) informed the Court that the present appeal, challenging the order dated 06.02.2020, is identical to ITA No. 3/2021, which also challenges the same impugned order and involves the same substantial questions of law. Therefore, the present appeal should be disposed of. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the disposal of the appeal. However, the revenue is the appellant in this case, seeking to set aside 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

Income Tax Appellate Tribunal, BENGALURU IN

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 23RD DAY OF MARCH, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S. VISHWAJITH SHETTY

I.T.A NO.4/2021 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD

KORMANGALA

BENGALURU – 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-3(1)(2), PRESENT ADDRESS

DCIT, CIRCLE-2(1)(2) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095

…APPELLANTS

(BY SRI.M.DILIP FOR SRI ARAVIND K.V, ADVOCATES)

AND:

M/S.ESSILOR INDIA PVT. LTD., NO.71/1, BRIGADE PLAZA 6TH FLOOR, SUPREME COURT ROAD GANDHINAGAR BENGALURU -560 009

… RESPONDENT

(BY MS.SHERRY GOYAL FOR SRI NAGESWAR RAO, ADVOCATES)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.02.2020 PASSED IN IT(TP) A NO.542/BANG/2016, FOR THE ASSESSMENT YEAR 2011- 2012 PRAYING TO ALLOW THE APPEAL AND SET ASIDE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN

IT(TP)A NO.542/BANG/2016 DATED 06.02.2020 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-D CONFIRMING THE ORDER OF THE DRP AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BENGALURU.

THIS ITA COMING ON FOR ADMISSION THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned Counsel for the respondent has informed this Court that the present appeal has been filed challenging the order dated 06.02.2020 and the same order is under challenge in ITA No.3/2021. The same impugned order has been challenged in the present appeal and the substantial questions of law involved are also same. Therefore, the present appeal stands disposed of. It is made clear that this Court has not observed anything on merits of the case.

Sd/- JUDGE

Sd/- JUDGE

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