THE COMMISSIONER OF INCOME-TAX vs. M/S. GOLF VIEW HOMES LTD

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ITA/14/2014HC KarnatakaKAHC01008538201416 July 2018Bench: S.SUJATHA,VINEET KOTHARI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the main appeal before the ITAT had been decided. Consequently, the Revenue's appeal before the High Court, which was based on an interlocutory order, had become infructuous.

What were the facts?

The Revenue filed an appeal before the High Court under Section 260-A of the Income Tax Act. This appeal arose from an interlocutory order passed by the ITAT. During the pendency of this appeal, the main appeal before the ITAT was decided.

What were the issues?

Whether an appeal based on an interlocutory order is still maintainable when the main appeal has been decided by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2018 PRESENT THE HON’BLE Dr.JUSTICE VINEET KOTHARI AND

THE HON’BLE MRS.JUSTICE S SUJATHA ITA No.14/2014 Between: 1. The Commissioner of Income-Tax, Central Circle, C.R.Building, Queens Road, Bengaluru.

2.

The Deputy Commissioner of Income-Tax, Central Circle-1(3), C.R.Building, Queens Road, Bengaluru. ... Appellants (By Sri.K.V.Aravind, Advocate)

And:

M/s Golf View Homes Ltd., No.73/1, 5th floor, Sheriff Centre, St.Marks Road, Bengaluru – 560 001. ... Respondent (By Sri.Prakash.D, Advocate for Sri.B.G.Chidananda Urs, Advocate)

Date of Judgment:16.07.2018 in ITA No.14/2014 The Commissioner of Income-tax and Anr. Vs. M/s Golf View Homes Ltd.

This ITA is filed under Section 260-A of Income Tax Act 1961, arising out of order dated 30.08.2013 passed in Income Tax Appellate Tribunal, Bangalore S.P.No.102/Bang/2013 (A/o out SP No.184/Bang/2012 in ITA NO.1253/Bang/2012) for the Assessment Year 2007- 2008 praying to 1. Formulate the substantial questions of law stated above, 2. Allow the appeal and set aside the orders passed by the ITAT, Bangalore S.P.No.102/Bang/2013 (A/o out SP No.184/Bang/2012 in ITA No.1253/Bang/2012) dated 30.08.2013 and confirm the order of the Appellate Commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore.

This ITA coming on for Admission this day, Dr.Vineet Kothari, J., delivered the following: JUDGMENT

Sri.K.V.Aravind, Adv. for Appellants – Revenue. Sri.Prakash.D, Adv. for Sri.B.G.Chidananda Urs, Adv. for Respondent – Assessee.

1.

Learned counsels at the Bar informed that in view of the main appeal having been decided by the learned ITAT during the pendency of the present appeal filed by the Revenue before this Court under Section 260-A of the Income Tax Act, 1961, arising from the interlocutory order passed by learned Tribunal, present appeal filed by

Date of Judgment:16.07.2018 in ITA No.14/2014 The Commissioner of Income-tax and Anr. Vs. M/s Golf View Homes Ltd.

Revenue may be allowed to be withdrawn as they have become infructuous.

2.

Learned counsel for the Revenue has no objection for the same.

Accordingly, the appeal is dismissed as withdrawn having been rendered as infructuous. No costs.

Sd/- JUDGE

Sd/- JUDGE

dn/- (List No.1 Sl.No.1)

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