THE PR. COMMISSIONER OF INCOME TAX, CIT (A) vs. SMT. DEEPIKA

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ITA/694/2017HC KarnatakaKAHC01049854201704 October 2018Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the ITAT's findings of no concealment, leading to the setting aside of the penalty, did not raise any substantial question of law. Therefore, the appeal by the Revenue was dismissed.

What were the facts?

The Revenue appealed against an ITAT order that had set aside a penalty imposed under Section 271(1)(c) of the Income Tax Act. The High Court noted that a similar appeal against a common order had already been dismissed.

What were the issues?

Whether the ITAT's finding of no concealment, leading to the cancellation of penalty, constitutes a substantial question of law warranting High Court intervention.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.694/2017

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF OCTOBER, 2018

PRESENT

HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE

AND

HON’BLE MR.JUSTICE S.G.PANDIT

INCOME TAX APPEAL NO.694 OF 2017 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560 095

2.

THE INCOME-TAX OFFICER WARD-5(3), PRESENT ADDRESS WARD-2(2)(4), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560 095

... APPELLANTS

(BY SRI ARAVIND K V, ADVOCATE)

AND:

SMT. DEEPIKA C/O M/S. T M MARKETING (INDIA) 12, GROUND FLOOR, TULSI PLAZA S.V.LANE, 3RD CROSS, CHICKPET BENGALURU-560 053 PAN: ANNPD1194Q

... RESPONDENT

(BY SRI BALRAM R. RAO, ADVOCATE)

ITA No.694/2017

- 2 - THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1617/BANG/2014 DATED 09.03.2017 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-2(2)(4), BENGALURU.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT Learned counsel for the appellants has frankly pointed out that the other co-related appeal, being ITA No.695/2017 against the common order dated 09.03.2017 in relation to ITA No.1618/Bang/2014, has been considered and dismissed by this Court on 21.06.2018. In the said judgment, this Court has, inter alia, held as under: “3. In view of the aforesaid, the Tribunal found that there was no concealment on the part of the Assessee, attracting penalty under Section 271[1][c] of the Act. Such cogent and reasonable findings of facts by the learned Tribunal and consequentially set aside the penalty under Section 271[1][c] of the Act does not give rise to any substantial question of law requiring consideration by this Court under Section 260-A of the Act.

4.

The Appeal filed by the Revenue is thus found to be without merit and liable to be dismissed and the same is accordingly dismissed. No costs.”

ITA No.694/2017

- 3 - The consideration aforesaid directly applies to the present appeal too filed in relation to ITA No.1617/Bang/2014 against the common order dated 09.03.2017.

Therefore, following the decision aforesaid and in the same terms, this appeal also stands dismissed.

Sd/- CHIEF JUSTICE

Sd/- JUDGE

bkv

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