M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER

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ITA/227/2020HC KarnatakaKAHC01040580201315 December 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD4 pages
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What did the High Court hold?

The High Court held that while there is no specific statutory provision for conversion, it can invoke inherent powers to permit such conversion to avoid multiplicity of proceedings. Therefore, the cross-objection was permitted to be converted into an appeal.

What were the facts?

The assessee, M/s. Wipro Limited, filed a cross-objection in an appeal under Section 260A of the Income Tax Act. The revenue argued that conversion of a cross-objection to an appeal is not permissible. The assessee sought leave to convert the cross-objection into an appeal.

What were the issues?

The primary issue was whether a cross-objection filed in an appeal under Section 260A of the Income Tax Act could be converted into an appeal. The court also considered the availability of inherent powers to allow such a conversion.

Which sections of the Income-tax Act were involved?

Section 260A

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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. CROB NO.2 OF 2013 IN I.T.A. NOS.169 & 170/2013 BETWEEN: M/S. WIPRO LIMITED 76R & 80P, DODDAKANNELLI SARJAPUR ROAD BANGALORE-560035. .... CROSS OBJECTOR (BY SRI. S. GANESH, SR. COUNSEL FOR SRI. R.B. KRISHNA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(5) (EARLIER CENTRAL CIRCLE-1(3)) 14/3, 4TH FLOOR, RASTROTHANA BHAVAN (OPP.), RBI NRUPATHUNGA ROAD BANGALORE-560001. ... RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE) - - -

2 THIS I.T.A. CROB IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.11.2012 PASSED IN ITA NO.525/BANG/2011, FOR THE ASSESSMENT YEAR 2005-06, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE CROSS OBJECTION AND SET ASIDE THE ORDER DATED 16.11.2012 IN ITA 525/BANG/2011. THIS I.T.A. CROB COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Mr.S.Ganesh, learned Senior counsel for Mr.R.B.Krishna, learned counsel for the assessee.

Mr.E.I.Sanmathi, learned counsel for the revenue.

Heard on I.A.No.1/2020.

2.

Learned Senior counsel fairly submitted that a Bench of this Court in 'JYOTHI KUMARI Vs. ASST. COMMISSIONER OF INCOME TAX (INV), MYSORE', 344 ITR 60, has already held that filing of cross-objection in an appeal under Section 260A of the Income Tax Act, 1961, is not permissible in law. He, therefore, seeks leave of this

3 Court to convert this cross-objection into an appeal under Section 260A of the Act.

3.

At this stage, learned counsel for the revenue has submitted that neither the provisions of the Act nor the Rules provide for such conversion. Therefore, the aforesaid conversion is not permissible in law.

4.

We have considered the submissions made on both sides. In the absence of any statutory provision, this Court can always invoke the inherent powers and permit conversion of a proceeding in order to avoid multiplicity of proceedings. Therefore, in the fact situation of the case and taking into account the fact that the issues involved are covered by the decision of this Court, we permit conversion of this cross-objection into appeal under Section 260A of the Act.

In the result, I.A.No.1/2020 is disposed of.

Accordingly, this cross-objection is disposed of for statistical purposes.

Registry is directed to convert this cross-objection into an income tax appeal under Section 260A of the Act. Sd/- JUDGE Sd/- JUDGE RV

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