MS DEEPA S PAI D/O SRI. T. SUDHAKARA PAI vs THE DEPUTY COMMISSIONER OF INCOME TAX,

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF JANUARY 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE RAVI V.HOSMANI

I.T.A. NO.128 OF 2009 BETWEEN:

MS. DEEPA S. PAI AGED ABOUT 25 YEARS D/O SRI. T. SUDHAKARA PAI No.5, ‘CHITRAKALA’ ANANTHANAGAR, MANIPAL-576104 REP. BY THE POWER OF ATTORNEY HOLDER MRS. JAYA S. PAI. ... APPELLANT (By Sri. S. PARTHASARATHI, ADV.)

AND:

THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1, CANARA TOWERS OPP. TALUK OFFICE, UDUPI. ... RESPONDENT (By Sri. E.I. SANMATHI, ADV.) - - -

THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 14/11/2008 PASSED IN ITA NO.334/BNG/2008, FOR THE ASSESSMENT YEAR 2004-05, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT

BANGALORE IN ITA NO.334/BNG/2008 DATED 14/11/2008 IN THE INTEREST OF JUSTICE.

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

JUDGMENT

Mr.S.Parthasarathi, learned counsel for the appellant. Mr.E.I.Sanmathi, learned counsel for the respondent.

This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee.

A Bench of this Court had admitted the appeal on 04.08.2009. Admittedly, in pursuance of the order of remand passed by the Income Tax Appellate Tribunal, a fresh order has been passed which is the subject matter of challenge in ITA No.69/2015. Therefore, the issues

involved in this appeal are rendered academic which we do not propose to decide. In the result, the appeal is dismissed as infructuous.

Sd/- JUDGE

MS DEEPA S PAI D/O SRI. T. SUDHAKARA PAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX,