M/S OSR CINEMAS KOCHI PVT LTD vs. INCOME TAX OFFICER

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ITA/285/2019HC KarnatakaKAHC01035663201912 June 2023Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed both appeals for non-prosecution. This decision was based on the consistent absence of the appellant's counsel on multiple hearing dates, including the final date of hearing. The Court noted that the appellant's advocate was absent on January 24, 2023, February 10, 2023, June 5, 2023, and the current date. Consequently, the appeals could not be adjudicated on their merits. The pending interlocutory applications (I.As.), if any, were disposed of in view of the dismissal of the appeals. No costs were awarded.

What were the facts?

These appeals, ITA No. 286 of 2019 and ITA No. 285 of 2019, were filed by M/s OSR Cinemas & Entertainment Pvt Ltd and M/s OSR Cinemas Kochi Pvt. Ltd., respectively. Both appeals were filed under Section 260A of the Income Tax Act, 1961, challenging orders dated June 29, 2018, passed in ITA No. 688/Bang/2018 and ITA No. 694/Bang/2018. The assessment year in question for both appeals is 2013-14. The appeals were listed for hearing on multiple dates, including January 24, 2023, February 10, 2023, June 5, 2023, and the current date. The Income Tax Officer, Ward-5(1)(2), Bangalore, is the respondent in both appeals.

What were the issues?

The primary issue before the High Court was whether to decide the questions of law, or such questions of law as may be formulated by the Court, arising from the orders of the Income Tax Appellate Tribunal for the assessment year 2013-14. The appellant's counsel was absent on all scheduled hearing dates. The judgment does not record any specific arguments made by either the appellant or the revenue regarding the substantive issues of the appeals. The appeals were dismissed for non-prosecution due to the absence of the appellant's counsel.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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NC: 2023:KHC:20288 ITA No. 286 of 2019 C/W ITA No. 285 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 286 OF 2019 C/W INCOME TAX APPEAL NO. 285 OF 2019 IN ITA NO.286/2019: BETWEEN: M/S OSR CINEMAS & ENTERTAINMENT PVT LTD A COMPANY REGISTERED UNDER THE COMPANIES ACT, R/AT NO.86, 3RD FLOOR, COLES ROAD, FRAZER TOWN, BANGALORE-560046. …APPELLANT (BY SRI. HARISH V.S., ADVOCATE (ABSENT)) AND: INCOME TAX OFFICER WARD-5(1)(2), BANGALORE. …RESPONDENT (BY SRI. SANMATHI E.I., STANDING COUNSEL)

THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2018 PASSED IN ITA NO.688/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO DECIDE THE FOREGOING Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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NC: 2023:KHC:20288 ITA No. 286 of 2019 C/W ITA No. 285 of 2019 QUESTIONS OF LAW AND OR SUCH QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON'BLE HIGH COURT AS DEEMED FIT AND ETC. IN ITA NO.285/2019: BETWEEN: M/S OSR CINEMAS KOCHI PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, R/AT NO.#65/6, MILLERS ROAD, BENSON TOWN, BANGALORE-560046. …APPELLANT (BY SRI. HARISH V.S., ADVOCATE (ABSENT)) AND: INCOME TAX OFFICER WARD-5(1)(2), BANGALORE. …RESPONDENT (BY SRI. SANMATHI E.I., STANDING ADVOCATE)

THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2018 PASSED IN ITA NO.694/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO DECIDE THE FOREGOING QUESTIONS OF LAW AND OR SUCH QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON'BLE HIGH COURT AS DEEMED FIT AND ETC.

THESE APPEALS, COMING ON FOR HEARING, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:

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NC: 2023:KHC:20288 ITA No. 286 of 2019 C/W ITA No. 285 of 2019 JUDGMENT

None appeared for the appellant on 24.01.2023, 10.02.2023, 05.06.2023 as also today. Hence, Appeals are dismissed for non prosecution. 2. In view of dismissal of the appeals, pending I.As., if any, stand disposed of. No costs.

Sd/- JUDGE Sd/- JUDGE HNM List No.: 1 Sl No.: 11

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