THE COMMISSIONER OF INCOME TAX vs. SRI SACHNAND LADHANI

ITA/241/2007HC KarnatakaKAHC01018455200708 April 2013Bench: B.MANOHAR,N.KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the learned counsel for the appellants (the Revenue) that the appeals were not pressed because they were filed by oversight. Placing this submission on record, the High Court dismissed all three appeals as not pressed. The operative direction was the dismissal of the appeals. No specific findings were made on the merits of the ITAT orders or the contentions of the parties, as the appeals were withdrawn by the Revenue. The principle derived is that appeals filed by oversight and subsequently not pressed will be dismissed by the Court.

What were the facts?

These are three Income Tax Appeals (ITAs) filed by the Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax, Bangalore (the Revenue) against orders of the Income Tax Appellate Tribunal (ITAT), Bangalore. The appeals are filed under Section 260A of the Income Tax Act, 1961. The respondent in each appeal is an individual taxpayer: Sri Sachnand Ladhani in ITA No. 236/2007 and ITA No. 241/2007, and Sri Prakash Ladhani in ITA No. 240/2007. The appeals challenge specific ITAT orders dated July 7, 2006, which presumably set aside orders passed by the Commissioner of Income Tax-IV, Bangalore. The specific assessment years and amounts in dispute are not detailed in the provided text.

What were the issues?

The primary issue is whether the appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, should be allowed. The Revenue, represented by Sri K.V. Aravind, submitted that the appeals were not pressed as they were filed by oversight. The judgment does not record any arguments from the respondents (the assessees). The question before the High Court was to decide whether to formulate substantial questions of law and allow the appeals to set aside the ITAT orders, thereby confirming the orders of the Commissioner of Income Tax-IV, Bangalore. However, the Revenue's subsequent submission obviated the need for the Court to delve into the merits of the case or the substantial questions of law.

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 AT BANGALORE

DATED THIS THE 8th DAY OF APRIL 2013

PRESENT

THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MR. JUSTICE B.MANOHAR

I.T.A. NO.236/2007 c/w. I.T.A. NOS.240/2007 & 241/2007

In I.T.A. No.236/2007

BETWEEN :

The Commissioner of

Income-Tax, C.R.Building, Queens Road, Bangalore.

The Deputy Commissioner

Of Income-Tax, Circle-8(1),

C.R.Building, Queens Road,

Bangalore. ...APPELLANTS

(By Sri.K.V.Aravind, Adv.)

AND :

Sri.Sachnand Ladhani, No.5/1, Main Road, Jayamahal Extension, Bangalore – 46. …RESPONDENT

(By Sri.A.Shankar, Adv. & Sri.M.Lava, Adv.) . . . .

- 2 -

This I.T.A. is filed under Section 260A of the Income Tax Act, 1961 praying to (i) formulate the substantial questions of law stated therein, (ii) allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, Bangalore in I.T.A. No.181/Bang/2005 dated 07.07.2006 and confirm the order passed by the Commissioner of Income Tax-IV, Bangalore, in the interest of justice and equity.

In I.T.A. No.240/2007

BETWEEN :

The Commissioner of

Income-Tax, C.R.Building, Queens Road, Bangalore.

The Deputy Commissioner

Of Income-Tax, Circle-8(1),

C.R.Building, Queens Road,

Bangalore. ...APPELLANTS

(By Sri.K.V.Aravind, Adv.)

AND :

Sri.Prakash Ladhani, No.5/1, I Main Road, Jayamahal Extension, Bangalore – 46. …RESPONDENT

(By Sri.A.Shankar, Adv. & Sri.M.Lava, Adv.) . . . .

- 3 -

Tax Appellate Tribunal, Bangalore in I.T.A. No.177/Bang/2005 dated 07.07.2006 and confirm the order passed by the Commissioner of Income Tax-IV, Bangalore, in the interest of justice and equity..

In I.T.A. No.241/2007

BETWEEN :

The Commissioner of

Income-Tax, C.R.Building, Queens Road, Bangalore.

The Deputy Commissioner

Of Income-Tax, Circle-8(1),

C.R.Building, Queens Road,

Bangalore. ...APPELLANTS

(By Sri.K.V.Aravind, Adv.)

AND :

Sri.Sachnand Ladhani, No.5/1, Main Road, Jayamahal Extension, Bangalore – 46. …RESPONDENT

(By Sri.A.Shankar, Adv. & Sri.M.Lava, Adv.) . . . .

This I.T.A. is filed under Section 260A of the Income Tax Act, 1961 praying to (i) formulate the substantial questions of law stated therein, (ii) allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, Bangalore in I.T.A. No.180/Bang/2005 dated 07.07.2006 and confirm the order passed by the Commissioner of Income Tax-IV, Bangalore, in the interest of justice and equity..

- 4 -

These I.T.As. coming on for hearing, this day, N.Kumar J., delivered the following:

JUDGMENT

Sri.K.V.Aravind, learned counsel appearing for the appellants in all the appeals submits that the appeals are not pressed as the said appeals were filed by oversight.

The said submission is placed on record. Appeals are dismissed as not pressed.

Sd/- JUDGE

SPS

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