THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. SHRI S S BAKKESH

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ITA/986/2017HC KarnatakaKAHC01046323201705 July 2018Bench: S.SUJATHA,VINEET KOTHARI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. It granted the Revenue liberty to file a miscellaneous application before the Tribunal within 30 days and expected the Tribunal to consider it on merits.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The Revenue's counsel sought to withdraw the appeal to file a miscellaneous application before the Tribunal.

What were the issues?

Whether the High Court should allow the withdrawal of an appeal to enable the Revenue to pursue a miscellaneous application before the Tribunal, including condonation of delay.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1/3 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 5TH DAY OF JULY 2018

PRESENT

THE HON'BLE Dr.JUSTICE VINEET KOTHARI

AND

THE HON’BLE Mrs.JUSTICE S.SUJATHA

I.T.A.No.986 OF 2017 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX, CIT(A)

CENTRAL CIRCLE

C.R.BUILDING

QUEEN’S ROAD

BENGALURU – 560 001.

2.

THE ADDL.COMMISSIONER OF INCOME-TAX

DAVANGERE RANGE DAVANGERE, PRESENT ADDRESS

DCIT, CENTRAL-1(3)

C.R.BUILDING

QUEEN’S ROAD

BENGALURU – 560 001. …APPELLANTS (BY SRI.ARAVIND K.V., ADV.)

AND:

SHRI.S.S.BAKKESH SRI.BAKKESH RICE INDUSTRIES LAKIKERE ROAD DAVANGERE PAN:ABZPB 5755B.

…RESPONDENT

Date of Judgment 05-07-2018 I.T.A.No.986/2017 The Pr.Commissioner of Income-Tax and Another Vs. Shri.S.S.Bakkesh 2/3

(BY MRS.JINITA CHATTERJEE FOR SRI.S.PARTHASARATHI, ADV.)

THIS I.T.A IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 28.02.2017 PASSED IN ITA NO.225/BANG/2013, FOR THE ASSESSMENT YEAR 2007-2008, VIDE ANNEXURE-C WITH A PRAYER TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.225/BANG/2013 DATED 28.02.2017 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 1(3), BENGALURU, (III) TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

THIS I.T.A. COMING ON FOR ORDERS, THIS DAY Dr. VINEET KOTHARI J. DELIVERED THE FOLLOWING:-

JUDGMENT

Mr.K.V.Aravind Adv. for Appellants-Revenue Mrs.Jinita Chatterjee Adv. for Sri.S.Parthasarathi Adv. for Respondent

Learned counsel for the appellants-Revenue wants to withdraw the present appeal with a liberty to file Misc. Application before the learned Income Tax Appellate Tribunal. He further prays that the limitation for filing such Misc. Application might have expired and therefore, the delay, if

Date of Judgment 05-07-2018 I.T.A.No.986/2017 The Pr.Commissioner of Income-Tax and Another Vs. Shri.S.S.Bakkesh 3/3

any, may be condoned and the learned Tribunal may be requested to decide the Misc. Application on merits.

2.

The learned counsel for the Assessee does not have any serious objection to the same.

3.

Accordingly, we dismiss the present appeal by Revenue as withdrawn with liberty to the Appellant-Revenue to file appropriate Misc. Petition before the learned Tribunal.

If such Misc. Application is filed within 30 days from today i.e., 05.07.2018, we expect the learned Tribunal to consider the said Misc. application on merits in accordance with law.

Sd/- JUDGE

Sd/- JUDGE

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