MR SYED YASEEN vs. THE INCOME TAX OFFICER

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ITA/768/2017HC KarnatakaKAHC01043141201705 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court accepted the joint submission of both parties. The impugned order of the Income Tax Appellate Tribunal was set aside and the matter was remitted back to the Tribunal for reconsideration.

What were the facts?

The appellants, legal heirs of the deceased Mr. Syed Yaseen, appealed against an order of the Income Tax Appellate Tribunal. Both parties jointly submitted that the impugned order should be set aside.

What were the issues?

Whether the order passed by the Income Tax Appellate Tribunal was sustainable in law. The parties agreed to a remand for reconsideration.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.768/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF DECEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.768/2017

BETWEEN :

MR. SYED YASEEN SINCE DECEASED REPRESENTED BY HIS LRs.

1.

MRS. SALMA YASEEN

W/O LATE SYED YASEEN

AGED 44 YEARS

2.

MISS. SARAH YASEEN

D/O LATE SYED YASEEN

AGED 22 YEARS

3.

MISS SOBIYA YASEEN

D/O LATE SYED YASEEN

AGED 20 YEARS

ALL ARE R/AT NO.65, GROUND FLOOR

3RD BENSON CROSS

BENSON TOWN

BANGALORE – 560 046

...APPELLANTS

(BY SRI M.V.SHESHACHALA, SENIOR COUNSEL FOR SRI ARAVIND C CHAVAN, ADVOCATE)

ITA No.768/2017

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AND :

1.

THE INCOME TAX OFFICER

WARD-7(2)(2)

UNITY BUILDING ANNEXE

5TH FLOOR, MISSION ROAD

BANGALORE – 560 027

2.

COMMISSIONER OF INCOME TAX-V

C.R.BUILDING

QUEENS ROAD

BANGALORE – 560 001

...RESPONDENTS

(BY SRI E.I.SANMATHI, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 16.06.2017 PASSED BY THE ITAT, BENGALURU IN ITA NO.411/BANG/2015 FOR THE ASSESSMENT YEAR 2007- 2008.

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

JUDGMENT

Ag.CJ (Oral): 1. Sri M.V.Seshachala, learned Senior Counsel appearing for the appellants and Sri E.I.Sanmathi, learned Standing Counsel appearing for the respondents jointly submit that the order dated 16.06.2017 (Annexure-D) passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘‘B’’ impugned in this appeal may be set aside and the matter

ITA No.768/2017

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may be remitted to the Tribunal for reconsideration in accordance with law.

2.

Having regard to the facts of the case, we accept the joint submission made by the learned Counsel appearing for the parties and accordingly, make the following order:

The aforesaid order dated 16.06.2017 (Annexure-D) is set aside and the matter is remitted to the Income Tax Appellate Tribunal for reconsideration in accordance with law. All contentions of both the parties are kept open.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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