M/S MINNOW TRADING COMPANY PVT LTD vs. THE INCOME TAX OFFICER

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ITA/771/2017HC KarnatakaKAHC01036959201730 March 2021Bench: ALOK ARADHE,M.G.S. KAMAL4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the ITAT had already passed an order in favor of the appellant, rendering the current appeal infructuous. The appeal was accordingly disposed of.

What were the facts?

The appellant filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal (ITAT). The appellant's counsel submitted a memo stating that the ITAT had subsequently decided the appeal in favor of the appellant.

What were the issues?

Whether the High Court appeal is maintainable when a subsequent order by the ITAT has already resolved the matter in favor of the appellant.

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 30TH DAY OF MARCH, 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.771/2017

BETWEEN:

M/S MINNOW TRADING COMPANY PVT. LTD., REP. BY ITS DIRECTOR, SRI RAMESH CHANDRA BHAVUK,

PRESENTLY:

THAKRAL GROUP, GROUND FLOOR, GOLDEN MILLENNIUM, # 69/1, MILLERS ROAD, BENGALURU – 560 052 PAN AABCM 0207 B ... APPELLANT (BY SRI A.SHANKAR, SENIOR COUNSEL FOR SRI BHAIRAV K., ADVOCATE)

AND:

THE INCOME TAX OFFICER WARD 12(1) PRESENTLY WARD NO.4(1)(3), ROOM NO.20, 2ND FLOOR, 80 FEET ROAD, 6TH BLOCK KORAMANGALA

BENGALURU 560095 ... RESPONDENT (BY SRI DILIP KUMAR, ADVOCATE FOR SRI K.V.ARAVIND, ADVOCATE)

THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.06.2017 PASSED IN ITA NO. 5927 & 5929/BANG/2008 AND CROSS OBJECTION NO. 58 & 60/BANG/2009, FOR THE ASSESSMENT YEAR 2000-01 AND 2005-06, PRAYING THIS HON'BLE COURT TO:

(A) TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT.

(B) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU "B" BENCH, IN ITA NO. 5927 & 5929/BANG/2008 AND CROSS OBJECTION NO. 58 & 60/BANG/2009 DATED 23.06.2017 FOR THE ASSESSMENT YEAR 2000-01 AND 2005-06[ANNEXURE - A]

(C) TO PASS SUCH OTHER ORDERS, AS THIS HON'BLE COURT DEEMS FIT AND PROPER TO MEET THE ENDS OF JUSTICE.

THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri A. Shankar, learned senior counsel for Sri K. Bhairav, learned counsel for the appellant.

Sri Dilip Kumar, learned counsel for Sri K.V.Aravind, learned counsel for respondent.

Learned counsel for the appellant has filed a memo, wherein it has stated that the Income Tax Appellate Tribunal by its order dated 28.10.2020, has decided the appeal in favour of the appellant and dismissed the appeals filed by the Revenue. He submitted that in view of the order passed by the Income Tax Appellate Tribunal dated 28.10.2020, this appeal has been rendered infructuous.

2.

The aforesaid fact is not disputed by the learned counsel for the Revenue.

3.

For the reasons assigned in the memo and in view of the submissions of the learned counsel for the parties, the appeal is disposed of as having become infructuous, with liberty to revive the same, if need arises.

In view of the disposal of the main appeal, I.A.No.1/2017 is also disposed of as it does not survive for consideration.

Sd/- JUDGE

Sd/- JUDGE nvj

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