SRI SHARATH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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ITA/328/2010HC KarnatakaKAHC01061688201014 November 2018Bench: RAVI MALIMATH,K.NATARAJAN4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court agreed with the appellant and the respondent, deciding to remand the present appeal to the Tribunal for fresh consideration. The Tribunal's previous order was set aside.

What were the facts?

The appellant's counsel argued that a previous appeal for assessment years 1998-1999 to 2003-2004 was remanded to the Tribunal. The current appeal is for assessment year 2005-2006.

What were the issues?

Whether the current appeal for assessment year 2005-2006 should be remanded to the Tribunal for fresh consideration, following a similar remand in a previous appeal for earlier assessment years.

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

ON THE 14TH DAY OF NOVEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.328 OF 2010

BETWEEN:

SRI SHARATH LEGAL REPRESENTATIVE OF LATE SRI A.N. RANGASWAMY, NO.64, HOSPITAL ROAD, BALEPET ROAD CROSS, BANGALORE.

... APPELLANT

(BY SRI A. SHANKAR & SRI M. LAVA, ADVOCATES)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), C.R. BUILDING, QUEENS ROAD, BANGALORE.

... RESPONDENT

(BY SRI K.V. ARAVIND, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.1149/BANG/2009 DATED 26-4-2010 VIDE ANNEXURE-A.

THIS INCOME TAX APPEAL COMING ON FOR HEARING THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel for the appellant submits that the appeal could be disposed off on a short issue. He contends that in so far as case of the assessee is concerned, this Court by the order dated 28-11-2014 passed in I.T.A. Nos.367-377 of 2009 remanded the matter to the Tribunal for a fresh consideration, keeping all contentions on merit open. The same was for the assessment year 1998-1999 up to 2003-2004.

The instant appeal is for the assessment year 2005-2006. Therefore, it is contended that since the entire matter has been remanded for the Tribunal for fresh consideration, the present appeal may also be remanded for fresh consideration.

2.

The same is not disputed by the learned counsel for the respondent.

3.

However, on hearing of the learned counsel, we are of the view that in terms of the order passed in I.T.A. Nos.366-377 of 2009, it is just and necessary that this appeal be remanded for a fresh consideration. In the earlier appeal, the assessment year was for the year 1998-1999 up to 2003-2004. The order of Tribunal was set aside and entire matter was remanded for a fresh consideration.

The present case is for the year 2005-2006. Following the said order, the appeal is disposed off. The order passed by the Tribunal is set aside and the matter is remanded to the Tribunal for a fresh consideration, keeping open all contentions.

SD/-

SD/- JUDGE

JUDGE

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