M/S BANGALORE ELECTRICITY SUPPLY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 1ST DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

ITA NO.547/2019 C/W ITA NO.584/2019, ITA NO.626/2019, ITA NO.647/2019, ITA NO.651/2019, ITA NO.658/2019, ITA NO.549/2019, ITA NO.563/2019

IN ITA NO.547/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, BANGALORE RURAL CIRCLE (BRC), NRUPATHUNGA ROAD, OPP RBI, BEHIND CORPORATION BANK, BANGALORE-560 001, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/03/2019 PASSED IN ITA NO.617 AND 618/BANG/2018, FOR THE ASSESSMENT YEAR 2012-13, AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE

SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH IN ITA NO.617 AND 618/BANG/2018 DATED 27/03/2019 FOR THE ASSESSMENT YEAR 2012-13 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY SET ASIDE THE OBSERVATION OF THE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC AND ETC.

IN ITA NO.584/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, MADUGIRI DIVISION, SIRA GATE, MADHUGIRI, TUMKUR-572 132, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/03/2019 PASSED IN ITA NO.1013, 1014 AND 1015/BANG/2018, FOR THE ASSESSMENT YEAR 2013-14, 2014-15 AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH IN ITA NO.1013, 1014 AND 1015/BANG/2018 DATED 27/03/2019 FOR THE ASSESSMENT YEAR 2013- 14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY SET ASIDE THE OBSERVATION OF THE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC AND ETC.

IN ITA NO.626/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, EXECUTIVE ENGINEER (ELE) ABOVE BMTC BUS STAND, KENGERI, KENGERI DIVISION, BANGALORE-560 060, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019 PASSED IN ITA NO.667/BANG/2018, FOR THE ASSESSMENT YEAR 2015-16 AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH IN ITA NO.667/BANG/2018 DATED 10/05/2019 FOR THE ASSESSMENT YEAR 2015-16 AS ANNEXURE-A CONSEQUENTLY DIRECT THE TRIBUNAL TO ADJUDICATE THE GROUNDS NOT DECIDED, DE NOVO.

IN ITA NO.647/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, RAJAJINAGAR BRAZ, 14/3, CFC BUILDING, 4TH FLOOR, NRUPATHUNGA ROAD, BANGALORE-560 001, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019 PASSED IN ITA NO.668, 669, 670 AND 671/BANG/2018, FOR THE ASSESSMENT YEAR 2011-12, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH IN ITA NO.668, 669, 670 AND 671/BANG/2018 DATED 10/05/2019 FOR THE ASSESSMENT YEAR 2011-12, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY DIRECT THE TRIBUNAL TO ADJUDICATE THE GROUNDS NOT DECIDED, DE NOVO.

IN ITA NO.651/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, CHIKKABALLAPUR DIVISION OFFICE, B B ROAD, CHIKKABALLAPUR-562 101, PAN: AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019 PASSED IN ITA NO.1018, 1019 AND 1020/BANG/2018, FOR THE ASSESSMENT YEAR 2013-14, 2014-15 AND 2015-16 RESPECTIVELY AND PRAYING TO (A)

FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH IN ITA NO.1018, 1019 AND 1020/BANG/2018 DATED 10/05/2019 FOR THE ASSESSMENT YEAR 2013- 14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY DIRECT THE TRIBUNAL TO ADJUDICATE THE GROUNDS NOT DECIDED, DE NOVO.

IN ITA NO.658/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, O & M DIVISION, TIPTUR, B H ROAD, JAYADEVE HOSTEL BUILDINGS, TIPTUR-572 201, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019 PASSED IN ITA NO.1025, 1026, 1027 AND 1028/BANG/2018, FOR THE ASSESSMENT YEAR 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH IN ITA NO.1025, 1026, 1027 AND 1028/BANG/2018 DATED 10/05/2019 FOR THE ASSESSMENT YEAR 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY DIRECT THE TRIBUNAL TO ADJUDICATE THE GROUNDS NOT DECIDED, DE NOVO.

IN ITA NO.549/2019:

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, EXECUTIVE ENGINEER, (ELE.) (COM.O & M), JAYANAGAR DIVISION, 23RD MAIN ROAD, 2ND STAGE, 27TH CROSS, 24TH MAIN, BANGALORE-70, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/03/2019 PASSED IN ITA NO.619, 620, 621, 622 AND 623/BANG/2018, FOR THE ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH IN ITA NO.619, 620, 621, 622 AND 623/BANG/2018 DATED 27/03/2019 FOR THE ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY SET ASIDE THE OBSERVATION OF THE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC AND ETC.

IN ITA NO.563/2019: BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, NORTH CIRCLE, 14/3A, R P BHAVAN,

NRUPATHUNGA ROAD, BANGALORE-560 001, PAN:AACCJ2951N. …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/03/2019 PASSED IN ITA NO.633, 634 AND 635/BANG/2018, FOR THE ASSESSMENT YEAR 2012- 13, 2013-14 AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH IN ITA NO.633, 634 AND 635/BANG/2018 DATED 27/03/2019 FOR THE ASSESSMENT YEAR 2012- 13, 2013-14 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY SET ASIDE THE OBSERVATION OF THE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC AND ETC.

THESE APPEALS ARE COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Smt. C. Padmavathy, Deputy General Manager of BESCOM (CT & GST), who appeared in person has fairly stated before this Court that the appellant-Company has approached the Department under the Vivad Se Vishwas Scheme.

Sd/- JUDGE

Sd/- JUDGE