PR. COMMISSIONER OF INCOME TAX vs. SMT. RESHMA GULAB JAIN

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ITA/71/2020HC KarnatakaKAHC01014732202007 July 2021Bench: SATISH CHANDRA SHARMA,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka did not decide the appeal on its merits. The learned counsel for the respondent informed the Court that the respondent had already preferred an application under the Vivad Se Vishwas Scheme. Consequently, the present appeal was disposed of. The Court granted liberty to the department to approach the Court again in the future if the need arises. No specific findings were made on the substantive issues of the appeal, and no ratio decidendi was established. The operative direction was to dispose of the appeal as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax and the Income Tax Officer against an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench, in appeal proceedings No. ITA No. 1057/BANG/2018 for Assessment Year 2014-2015. The assessee is Smt. Reshma Gulab Jain. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking to set aside the ITAT's order. The matter came up for admission before the High Court of Karnataka.

What were the issues?

The primary issue before the High Court was to decide the question of law as formulated in the appeal memorandum, or any other question of law that the Court might deem fit, concerning the ITAT's order dated 25/10/2019. The appeal sought to set aside this order. The judgment does not explicitly state the specific grounds or questions of law that were argued by either the appellant (Revenue) or the respondent (Assessee) before the High Court. It only mentions that the appeal was filed under Section 260-A of the Income Tax Act, 1961, and the purpose was to decide questions of law arising from the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF JULY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY

ITA NO.71/2020 BETWEEN

1 . PR. COMMISSIONER OF INCOME TAX INCOME TAX-5 BMTC COMPLEX KORMANGALA BANGALORE-560095

2 . THE INCOME TAX OFFICER WARD 5 (3) (2) BENGALURU-560095. ...APPELLANTS

(By SRI : SANMATHI E I, ADVOCATE)

AND

SMT. RESHMA GULAB JAIN C/O SRI KRISHNA MADHAV RESIDENCY NO.21/3 GOVINDAPPA ROAD, BASAVANAGUDI BENGALURU-560 004 PAN AJTPJ 9834B

…RESPONDENT

(By SRI : SUDHEENDRA B R, ADVOCATE)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO DECIDE THE QUESTION OF LAW AS IN THE APPEAL MEMORANDUM AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; SET ASIDE THE APPELLATE ORDER DATED 25/10/2019 (ANNEXURE-A) PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO. 1057/BANG/2018 FOR ASSESSMENT YEAR 2014-2015 AND ETC.,

THIS ITA IS COMING ON FOR ADMISSION THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri Sudheendra B R., learned counsel has informed this Court that the respondent has already preferred an application under Vivad Se Vishwas Scheme and therefore, the present appeal stands disposed of with a liberty to the department to approach this Court again, if need so arises in future.

Sd/- JUDGE

Sd/- JUDGE

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