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

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ITA/630/2015HC KarnatakaKAHC02015242201504 July 2016Bench: H.G.RAMESH,RATHNAKALA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appeal was listed for orders regarding non-compliance of office objections. However, the learned counsel for the appellants conceded that the substantial question of law raised in the present appeal had already been decided against the appellants in previous appeals, specifically ITA Nos.100047/2015 and 100048-49/2015, which were decided on 16.12.2015. Based on this submission, the High Court found the appeal to be liable for dismissal. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed 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 assessment year in question is 2012-2013. The appeal challenges an order dated 30.06.2015 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA No.674/BANG/2015. The appellants sought to set aside the ITAT's order and confirm the order of the Appellate Commissioner, which in turn had confirmed the order of the Income Tax Officer, TDS Ward, Hubballi. The appeal was listed for orders regarding non-compliance of office objections.

What were the issues?

1. Whether the substantial question of law raised in this appeal is answered against the appellants in ITA Nos.100047/2015 and 100048-49/2015 (D.D. 16.12.2015)? Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The learned counsel for the appellants fairly submitted that the question of law raised in this appeal has been answered against the appellants in ITA Nos.100047/2015 and 100048-49/2015, dated 16.12.2015. Therefore, the appeal is liable to be dismissed.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.630/2015 -: 1 :- IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 4TH DAY OF JULY 2016 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’BLE MRS. JUSTICE RATHNAKALA I.T.A. NO.630/2015 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX, TDS, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJAI-GOA-403001. 2. THE INCOME-TAX OFFICER, TDS WARD, C.R BUILDING, ANNEXE, P.B.ROAD, NAVANAGAR, HUBBALLI-580025. …APPELLANTS (BY SRI Y.V.RAVIRAJ, ADV. FOR SRI ARAVIND K.V., ADVOCATE) AND: M/S. THE SHAMRAO VITHAL CO-OPERATIVE BANK LTD., GROUND FLOOR, SATELLITE SPACE AGE COMPLEX, KOPPIKAR ROAD, HUBLI. PAN: AAAAT 0177C. …RESPONDENT THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 30.06.2015 PASSED IN ITA NO.674/BANG/2015, FOR THE ASESSMENT YEAR 2012- 2013 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET

ITA No.630/2015 -: 2 :- ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.674/BANG/2015 DATED 30.06.2015 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, TDS WARD, HUBBALLI. THIS ITA COMING ON FOR ORDERS THIS DAY, H.G. RAMESH J., DELIVERED THE FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral): This appeal is listed for orders re.non-compliance of office objections raised on the appeal. However, learned counsel appearing for the appellants fairly submits that the question of law raised in this appeal is answered against the appellants in ITA Nos.100047/2015 and 100048-49/2015 (D.D. 16.12.2015), and hence, this appeal is liable to be dismissed. Accordingly, the appeal is dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE Kms

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