THE PR. COMMISSIONER OF INCOME- TAX, vs. M/S KARNATAKA EMTA COAL MINES LTD.,

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ITA/341/2023HC KarnatakaKAHC01022048202305 February 2024Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka at Bengaluru, vide its order dated 05.02.2024, directed that the necessary steps in the appeal were to be taken within two weeks. The order explicitly stated that failure to comply with this direction would result in the appeal itself standing rejected. Subsequently, a note appended to the order indicated that the office objections were not complied with. Consequently, the High Court rejected the appeal. No decision was made on the merits of the substantial questions of law or the contentions of the parties regarding the ITAT's order. The operative direction was the rejection of the appeal due to non-compliance with procedural requirements.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax and the Assistant Commissioner of Income Tax (Revenue) against an order of the Income-Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order, dated 14.11.2022, pertains to Assessment Year 2014-2015 and is in appeal number ITA No. 2139/Bang/2018. The Revenue seeks to set aside the ITAT's order and confirm the orders passed by the Deputy Commissioner of Income Tax and the Appellate Commissioner. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court of Karnataka at Bengaluru issued an order on 05.02.2024, directing that steps be taken within two weeks, failing which the appeal would stand rejected. Subsequently, a note indicates that office objections were not complied with, and consequently, the appeal stands rejected.

What were the issues?

The primary issue is whether the High Court should formulate substantial questions of law and allow the appeal filed by the Revenue. The Revenue's objective is to set aside the order passed by the Income-Tax Appellate Tribunal (ITAT) for Assessment Year 2014-2015 and confirm the orders of the lower tax authorities. The Revenue contends that the ITAT's order should be overturned. The judgment does not explicitly detail the specific grounds or arguments presented by either the Revenue or the assessee before the High Court, beyond the general prayer to set aside the ITAT's order and confirm the lower authorities' orders. The specific contentions of the assessee are not recorded in this 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 5TH DAY OF FEBRUARY, 2024

PRESENT

THE HON'BLE MR. JUSTICE KRISHNA S. DIXIT AND

THE HON' BLE MR. JUSTICE G. BASAVARAJA

INCOME TAX APPEAL NO. 341 OF 2023

BETWEEN

1 . THE PR. COMMISSIONER OF INCOME- TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095

2 . THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), PRESENT ADDRESS DCIT, CIRCLE-4(3)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095 ... APPELLANT/S (By Sri. : SUSHAL TIWARI , ADVOCATE)

AND

1 . M/S KARNATAKA EMTA COAL MINES LTD., FLAT NO.104, NO.3, MAGRATH ROAD, BENGALURU-560025 PAN: AACCK 4112G

... RESPONDENT/S …2

ITA NO. 341/2023 2

The advocate for the appellant has filed the above ITA / Income Tax Appeal Under Sec.260-A of Income Tax Act 1961, Praying that this Hon’ble Court may be pleased to:

1.

Formulate the substantial questions of law stated above. 2. Allow the appeal and set aside the order passed by the Income- Tax Appellate Tribunal, Bengaluru in ITA No. 2139/Bang/2018 dated:14.11.2022 for Assessment Year 2014-2015 Annexure – C and confirm the order of the Appellate commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Circle – 4(3)(1), Bengaluru. 3. To pass such other suitable orders as this Hon’ble Court deems fit to grant in the facts and circumstances of the case in the interest of justice and equity. This Income Tax Appeal coming on for orders this day, the Court made the following Order. ORDER

Steps to be taken within two weeks, failing which, the appeal itself stands rejected. Sd/- JUDGE

Sd/- JUDGE …3

ITA NO. 341/2023 3 NOTE: Vide Court order dated 05.02.2024, office objections are not complied with, hence appeal stands rejected.

COPY

Sd/- ASSISTANT REGISTRAR

T By : SR R By : RG C By : VS

Ty dt : 01.08.2024 C.dt : 02.08.2024

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