M/S ESTEEM CLASSIC vs. THE DEPUTY COMMISSIONER OF

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ITA/760/2018HC KarnatakaKAHC01049251201822 March 2021Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the substantial questions of law had become academic. Therefore, it was not necessary to answer them. The appeal was disposed of with liberty to revive if necessary.

What were the facts?

The assessee filed an appeal before the High Court against an ITAT order for assessment years 2010-2011 and 2011-12. The assessee's counsel submitted that the substantial questions of law are now academic due to a common judgment rendered by the court in other related appeals.

What were the issues?

Whether the substantial questions of law framed in the appeal are academic in light of a common judgment in related appeals.

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 22ND 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.760 OF 2018 BETWEEN:

M/s. Esteem Classic Rep. by its Partner Sri. Naraiandas Bodaram No.32, 33 & 34 3rd floor, SNS Chambers No.239, Sankey Road Bengaluru – 560 080. ... Appellant

(By Sri. A Shankar – Sr. Counsel for Sri. M. Lava - Advocate)

AND:

The Deputy Commissioner of Income-Tax Central Circle – 1[4] C.R. Buildings, Queen’s Road Bengaluru - 560 001. ... Respondent

(By Sri. Jeevan J. Neeralgi – Advocate)

- - -

This I.T.A. is filed under Section 260-A of Income Tax Act 1961, arising out of order dated 02.05.2018 passed in ITA Nos.1053 & 1054/Bang/2016, for the Assessment year 2010-2011 & 2011-12, praying to formulate the substantial of law as stated above and answer the same in favour of the appellant ; allow the appeal filed by the appellant against the common order passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘A’ Bangalore in ITA Nos.1053 & 1054/Bang/2016 for the Assessment Years 2010-2011 & 2011-12 dated 02.05.2018 vide Annexure-A.

This I.T.A. coming on for Hearing, this day ALOK ARADHE J., delivered the following:

JUDGMENT

Shri A. Shankar, learned Senior counsel for Shri M. Lava, learned counsel for the Assessee. Mr. Jeevan J. Neeralgi, learned counsel for the Revenue.

2.

Learned Senior counsel for the Assessee submits that in view of the common judgment rendered today by this court in ITA Nos.842/2018, 843/2018, 844/2018, the substantial questions of law involved in this appeal have been rendered academic.

3.

In view of the aforesaid submission, it is not necessary for us to answer the substantial questions of law framed in this appeal.

4.

In the result, the appeal is disposed of with liberty to revive the same, in case occasion so arises.

Sd/- JUDGE

Sd/-

JUDGE

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