THE COMMISSIONER OF INCOME TAX vs. M/S SUPRABHAT CREDIT

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ITA/669/2015HC KarnatakaKAHC02015225201502 November 2016Bench: ASHOK B HINCHIGERI,P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, accepted the submission made by the learned counsel for the appellants (Revenue). The submission was that in view of Circular No. 21/2015 in F.No.279/Misc.142/2007-ITJ (Pt), dated December 10, 2015, the appeal filed by the Revenue is not maintainable. The Court placed this submission on record and consequently dismissed the appeal as not maintainable. The specific grounds for the appeal or the merits of the ITAT order were not considered or decided due to the preliminary objection regarding maintainability.

What were the facts?

The Commissioner of Income Tax and the Income Tax Officer (Appellants) have filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order passed by the Income Tax Appellate Tribunal, Panaji. The Tribunal's order was in ITA No.122/PNJ/2015, dated August 24, 2015. The Appellants sought to set aside the Tribunal's order and confirm the order of the Appellate Commissioner, which in turn had confirmed the order of the Income Tax Officer, Ward-2, Karwar. The Respondent is Sri Rajendra Nagesh Bhat, proprietor of Rajlaxmi Jewellers.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable under Section 260A of the Income Tax Act, 1961, in light of the CBDT Circular No. 21/2015 dated December 10, 2015. The Revenue's contention, as presented by their learned counsel, is that the appeal is not maintainable. This contention is based on the Circular No. 21/2015 issued by the CBDT. The judgment does not record any specific arguments from the Respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI, IN

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 2ND DAY OF NOVEMBER, 2016 PRESENT THE HON’BLE MR.JUSTICE ASHOK B.HINCHIGERI A N D THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR I.T.A. No.669/2015 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX C.R.BUILDING, ATTAVARA, MANGALORE-575 001. 2. THE INCOME TAX OFFICER WARD-2, SANTERI KRUPA BUILDING, KAIGA ROAD, HABBUWADA, KARWAR-581 306 ... APPELLANTS (BY SRI Y. V. RAVIRAJ, ADVOCATE) AND : SRI RAJENDRA NAGESH BHAT RAJLAXMI JEWELLERS, SADASHIVGAD, KARWAR – 581352. PAN : ABLPB 4145M. ... RESPONDENT THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS

: 2 : PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI, IN ITA NO.122/PNJ/2015 DATED 24.08.2015 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-2, KARWAR. THIS APPEAL COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Sri Y.V. Raviraj, learned counsel for the appellants fairly submits that in view of Circular No.21/2015 in F.No.279/Misc.142/2007-ITJ (Pt), dated 10.12.2015, this appeal is not maintainable. 2. The said submission is placed on record. The appeal is dismissed as not maintainable. Sd/- JUDGE Sd/- JUDGE hnm

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