VASANTH KRISHNAJI SHIVAKAMAT, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/5007/2012HC KarnatakaKAHC02002535201227 November 2019Bench: N.S.SANJAY GOWDA,ALOK ARADHE2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the order passed in connected appeals (I.T.A. No.5005/2012 and I.T.A. No.5006/2012), has quashed the order of assessment dated September 9, 2011. Consequently, the appeals before the High Court have been disposed of. The reasoning for quashing the assessment order is not provided in this judgment, as it relies on the decision in the aforementioned related appeals. No specific findings on the merits of the case or the issues that might have been before the ITAT are recorded. The operative direction is to quash the assessment order and dispose of the appeals.

What were the facts?

The appeals are filed by the legal representatives of the deceased assessee, Vasanth Krishnaji Shivakamat, against an order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The ITAT's order, dated September 9, 2011, was passed in IT(SS) No.01/PNJ/2011. The assessee is challenging this order, which was passed in relation to assessment proceedings. The revenue is represented by the Assistant Commissioner of Income Tax, Circle-2, Belagavi. The appeals are filed under Section 260A of the Income Tax Act, 1961. The judgment notes that the appeals are disposed of in view of an order passed in related appeals, I.T.A. No.5005/2012 and I.T.A. No.5006/2012.

What were the issues?

The primary issue before the High Court is the validity of the order passed by the Income Tax Appellate Tribunal dated September 9, 2011. The appeals are filed under Section 260A of the Income Tax Act, 1961, which allows appeals to the High Court on substantial questions of law arising from an order passed by the ITAT. The judgment does not explicitly frame the questions of law or detail the arguments made by the assessee and the revenue. It only states that the appeals are disposed of in view of orders passed in connected matters. Therefore, the specific contentions of the parties and the exact questions of law that the Tribunal had to decide are not recorded in this judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 27TH DAY OF NOVEMBER 2019 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA I.T.A. NO.5007/2012 & I.T.A. NO.5008/2012 BETWEEN 1. VASANTH KRISHNAJI SHIVAKAMAT, SINCE DECEASED REP. BY HIS LRS.,

1(A) SMT. CHAYA W/O. VASANT SHIVAKAMAT, AGE: 68 YEARS, OCC: HOUSEHOLD,

1(B) PRASANNA S/O. VASANT SHIVAKAMAT, AGE: 39 YEARS, OCC: SERVICE,

1(C) GURUPRASAD S/O. VASANT SHIVAKAMAT, AGE: 35 YEARS, OCC: SERVICE,

ALL ARE R/O: H.NO. 1097, BICHHU GALLI, TQ. BELAGAVI, DIST: BELAGAVI - 590 003. ... APPELLANTS (BY SRI. A. SHANKAR, SENIOR COUNSEL)

AND

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, DR. AMBEDKAR ROAD, OPP. BELGAUM CIVIL HOSPITAL, KHIMAJIBHAI COMPLEX, BELAGAVI. ... RESPONDENT (BY SRI. TULAJAPPA KALABURAGI, ADV.)

THESE ITAs ARE FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961 AGAINST ORDER PASSED IN IT(SS) NO.01/PNJ/2011 DATED 09.09.2011 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, GOA, APPEAL IS PARTLY ALLOWED.

: 2 :

THESE ITAs COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT In view of the order passed today in I.T.A. No.5005/2012 and I.T.A. No.5006/2012, the order of assessment dated 09.09.2011 is hereby quashed. Accordingly, the appeals are disposed of.

Sd/- JUDGE

Rsh

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