What did the High Court hold?

The High Court noted that the main issue was already decided in favor of the assessee in a previous appeal. Consequently, the miscellaneous petition, being ancillary to the main matter, was not maintainable.

The Revenue filed an appeal challenging an order passed by the ITAT in a miscellaneous petition. The Revenue's counsel conceded that the main matter had already been decided by the High Court in a related case.

What were the issues?

Maintainability of an appeal arising from a miscellaneous petition when the main appeal has already been decided. Whether the questions of law should be answered in favor of the assessee.

PCIT vs Sri M G Anand Reddy | Karnataka High Court 2023

- 1 - NC: 2023:KHC:30795-DB ITA No. 459 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 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. 459 OF 2023

BETWEEN:

THE PR COMMISSIONER OF INCOME TAX CENTRAL, 3RD FLOOR, C.R. BUILDING QUEENS ROAD, BENGALURU - 560 001. 2. THE ASST COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1) PRESENT ADDRESS DCIT, CENTRAL CIRCLE-1(4) 3RD FLOOR, C.R. BUILDING QUEENS ROAD BENGALURU – 560 001. …APPELLANTS

(BY SHRI. M. DILIP, STANDING COUNSEL)

AND:

SRI. M.G. ANAND REDDY SY. NO. 46/1 & 46/2 YADAVANAHALLI VILLAGE ANEKAL TALUK, ATTIBELE HOBLI BENGALURU - 562 107. PAN: AARPA 3047J. …RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07/03/2023 PASSED IN M.P.NO. 29/BANG/2023 (IN ITA NO.759/BANG/2021), FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE

Digitally signed by YASHODHA N Location: HIGH COURT OF KARNATAKA

- 2 - NC: 2023:KHC:30795-DB ITA No. 459 of 2023

TRIBUNAL, BENGALURU IN MP NO. 29/BANG/2023 (IN ITA NO. 759/BANG/2021) DATED 07/03/2023 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-D AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU AND 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 ITA, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal by the Revenue is filed challenging the order dated 07.03.2023 in MP No. 29/BANG/2023 (ITA No.759/ BANG/2021) passed by the ITAT1, ‘B’ Bench, Bangalore.

Shri M.Dilip, learned Standing Counsel for the Revenue, in his usual fairness, submitted that the main matter has been decided by this Court in The Principal Commissioner of Income Tax & another Vs. M.G.Anand Reddy2. This appeal arises out of the miscellaneous petition and hence, it is not maintainable. His submission is placed on record.

1 Karnataka State Administrative Tribunal 2 ITA No.110/2023 DD.18.07.2023

- 3 - NC: 2023:KHC:30795-DB ITA No. 459 of 2023

In view of the above, the following: ORDER i) Appeal is dismissed. ii) The questions of law are answered in favour of the assessee and against the revenue. No costs.

Sd/- JUDGE

YN List No.: 1 Sl No.: 7

THE PR. COMMISSIONER OF INCOME TAX vs. SRI M G ANAND REDDY

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