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

PDF · subscribers
ITA/633/2015HC KarnatakaKAHC02015218201504 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 with office objections. The learned counsel for the appellants (Revenue) fairly submitted that the question of law raised in this appeal had already been answered against the appellants in other appeals, specifically ITA Nos. 100047/2015 and 100048-49/2015, decided on 16.12.2015. Based on this submission, the High Court concluded that the present appeal was liable to be dismissed. Therefore, the appeal was dismissed without delving into the merits of the case or the specific question of law that was before the ITAT. No issue was expressly left undecided, as the appeal was disposed of on the concession of the appellant.

What were the facts?

The Commissioner of Income-Tax, TDS, and the Income-Tax Officer, TDS Ward, Hubballi (collectively referred to as the Revenue) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka, Dharwad Bench. The appeal challenges an order dated 30.06.2015 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No. 677/Bang/2015. The assessment year in question is 2013-2014. The Revenue sought to set aside the ITAT's order and confirm the orders of the CIT(A) and the Income Tax Officer. The appeal was listed for orders regarding non-compliance with office objections.

What were the issues?

1. Whether the appeal raises substantial questions of law that warrant consideration by the High Court, as required under Section 260-A of the Income Tax Act, 1961. The Revenue contended that the ITAT's order was erroneous and sought to have it set aside. The Respondent (assessee) did not file any arguments as recorded in the judgment. The judgment does not explicitly state the specific grounds or the core legal question that was before the ITAT, other than the general challenge to the ITAT's order. However, the High Court's decision hinges on the existence of substantial questions of law.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.633/2015 -: 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.633/2015 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.677/BANG/2015, FOR THE ASESSMENT YEAR 2013-2014 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL

ITA No.633/2015 -: 2 :- AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.677/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

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →