THE PR. COMMISSIONER OF vs. M/S INTERGARDEN (INDIA) PVT LTD

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ITA/567/2016HC KarnatakaKAHC01046263201628 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appellants (Income Tax Department) did not press the appeal. Therefore, the appeal was dismissed as not pressed.

What were the facts?

The Income Tax Department filed an appeal before the High Court of Karnataka against an order passed by the ITAT. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the appeal filed by the Income Tax Department should be admitted and heard on its merits.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.567/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF NOVEMBER 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.567/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

2.

THE ASST. COMMISSIONER OF INCOME-TAX

CIRCLE-11(4), PRESENT ADDRESS

THE INCOME TAX OFFICER

WARD-3(1)(1), 2ND FLOOR

BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S. INTERGARDEN (INDIA) PVT. LTD. NO.68, OBALAPURA VILLAGE ANNGONDANAHALLI HOBLI HOSKOTE TALUK BENGALURU – 560 067

...RESPONDENT

(BY SRI T.SURYANARAYANA, ADVOCATE)

ITA No.567/2016

-2-

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 18.03.2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.287/BANG/2013 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):

Sri K.V.Aravind, learned Counsel appearing for the appellants submits that the appellants do not press the appeal. The appeal is accordingly dismissed as not pressed. Appeal dismissed. Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR

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