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HC-KAR NC: 2025:KHC:38178-DB ITA No. 229 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 229 OF 2024 BETWEEN: SNEHALATHA SINGHI W/O DINESH KUMAR SINGHI AGED ABOUT 52 YEARS FLAT NO.101, PRIDE ELITE NO.10, MUSEUM ROAD BANGALORE-560 001. …APPELLANT (BY SRI. DAN D’SILVA, ADV. FOR SRI K R PRADEEP, ADV.)
AND: DEPUTY COMMISSIONER OF INCOME -TAX CIRCLE -1(1)(2), BMTC BUILDING 80FT ROAD, KORAMANAGALA BANGALORE -560 095. …RESPONDENT (BY SRI. SUSHAL TIWARI N., ADV.)
THIS APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.03.2022 PASSED IN ITA NO.3153/BANG/2018 FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTION OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT; SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE DATED 15.03.2022 IN ITA NO.3153/BANG/2018 FOR THE ASSESSMENT YEAR 2014-15 AS SOUGHT FOR IN THIS APPEAL AND ETC.
Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:38178-DB ITA No. 229 of 2024
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND
ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND)
This appeal by the assessee challenging the order dated 15.03.2022 in ITA.No.3153/Bang/2018 passed by the Income Tax Appellate Tribunal ‘B’ Bench, Bengaluru (for short, ‘the Tribunal’) for the assessment year 2014-15.
The Tribunal under impugned order set aside the assessment order for fresh consideration to the Assessing Officer. The present appeal is filed with delay of 734 days.
At the outset, Sri.Sushal Tiwari, learned counsel appearing for the Revenue submits that the Assessing
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HC-KAR NC: 2025:KHC:38178-DB ITA No. 229 of 2024
Officer giving effect to the order of the Tribunal has passed fresh assessment order on 26.03.2024.
Learned counsel for the appellant submits that the assessee participated in the remand assessment proceedings with expectation that he would get opportunity to cross-examine the persons whose statement were relied on by the Assessing Officer. As the Assessing Officer has not extended opportunity to cross- examine, the order of the Tribunal is impugned in the present appeal.
In view of the order of assessment dated 26.03.2024 passed pursuant to the order of the Tribunal and noting the fact that assessee has preferred this appeal after the order of remand was given effect by passing the fresh assessment order, we find no reasons to entertain this appeal. Further, no substantial questions of law would arise from the order of the Tribunal. Accordingly, appeal is dismissed.
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HC-KAR NC: 2025:KHC:38178-DB ITA No. 229 of 2024
In view of dismissal of the appeal, we find no justifiable reasons to condone the delay. Accordingly, I.A.No.1/2024 is also dismissed. I.A.No.2/2024 would not survive for consideration.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
NC CT:bms List No.: 1 Sl No.: 0