THE COMMISSIONER OF INCOME TAX vs. M/S THE SHAMRAO VITHAL

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ITA/627/2015HC KarnatakaKAHC02015217201530 May 2016Bench: H.G.RAMESH,RATHNAKALA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court did not decide the substantive merits of the appeal. Instead, the Court issued a procedural order on 30.05.2016, directing the appellants to comply with office objections within two weeks, failing which the appeal would stand dismissed. As the appellants failed to comply with these objections, as noted in the order sheet dated 26.09.2016, the appeal was dismissed. The reasoning for the dismissal was purely procedural, based on non-compliance with the Court's directions. No finding was reached on the merits of the order passed by the Income Tax Appellate Tribunal or the underlying tax dispute. Consequently, no operative directions regarding the tax assessment were issued, and no issue was expressly left undecided on the merits.

What were the facts?

This is an Income Tax Appeal filed under Section 260A of the Income Tax Act, 1961, by the Commissioner of Income Tax, TDS, and the Income-Tax Officer, TDS Ward, Hubballi (Appellants), against M/s. The Shamrao Vithal Co-operative Bank Ltd. (Respondent). The appeal challenges an order passed by the Income Tax Appellate Tribunal, Bangalore, in ITA No. 671/Bang/2015 dated 30.06.2015. The High Court of Karnataka, Dharwad Bench, on 30.05.2016, passed an order stating that office objections were to be complied with within two weeks, failing which the appeal would stand dismissed. Subsequently, as per an endorsement on the order sheet dated 26.09.2016, the appellants' advocate had not complied with the office objections, leading to the dismissal of ITA No. 627/2015 as per the Court order dated 30.05.2016.

What were the issues?

The High Court was seized of an appeal filed under Section 260A of the Income Tax Act, 1961. The primary issue was whether the order passed by the Income Tax Appellate Tribunal, Bangalore, in ITA No. 671/Bang/2015 dated 30.06.2015, which presumably allowed the appeal of the assessee (M/s. The Shamrao Vithal Co-operative Bank Ltd.) and set aside the order of the Income Tax Officer, TDS Ward, Hubballi, was to be upheld or set aside. The judgment does not explicitly state the specific grounds of appeal or the arguments presented by either the assessee or the revenue. The operative part of the judgment focuses solely on the procedural compliance with office objections. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side regarding those issues, are not recorded in this order.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 30TH DAY OF MAY 2016 PRESENT THE HON'BLE MR. JUSTICE H.G.RAMESH AND THE HON'BLE MRS. JUSTICE RATHNAKALA ITA No. 627 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-QUREM, PANAJI-GAO-403 001. 2. THE INCOME-TAX OFFICER TDS WARD, C.R. BUILDING, ANNEXE, P.B. ROAD, NAVANAGAR, HUBBALLI-580 025 ... APPELLANTS (By Sri./Smt : Y.V.RAVIRAJ, Adv. ) AND: M/S THE SHAMRAO VITHAL CO-OPERATIVE BANK LTD., GROUND FLOOR, SATELLITE SPACE AGE COMPLEX KOPPIKAR ROAD, HUBLI PAN: AAAAT 0177C. ... RESPONDENT * * * * * This Income Tax Appeal filed under section 260A of the Income Tax Act, 1961, allowing the appeal and setting aside order passed by the Income-

2 Tax Appellate Tribunal, Bangalore, in ITA No.671/Bang/2015 dated 30.06.2015 and confirming the Order passed by the Income Tax Officer, TDS Ward, Hubballi. This appeal coming on for orders this day, the Hon’ble Court, passed the following; O R D E R Office objections shall be complied within two week’s time failing which the appeal stands dismissed without any further order in this behalf. SD/- JUDGE. SD/- JUDGE //COPY// Note: As per endorsement made in the order sheet dated 26.09.2016, the advocate for the appellants have not complied with the office objections. Hence, this ITA No. 627/2015 has stand dismissed as per the Court order dated 30.05.2016. BY ORDER OF THE COURT Sd/- ASSISTANT REGISTRAR. R By: C By: T By: nd

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