THE COMMISSIONER OF INCOME TAX vs. M/S NAMDHARI SEEDS PVT. LTD.,

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ITA/362/2015HC KarnatakaKAHC01036470201521 September 2016Bench: ARAVIND KUMAR,JAYANT PATEL4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that a second appeal on the same subject matter for the same assessment year cannot be maintained. Therefore, the appeal filed was disposed of as not maintainable.

What were the facts?

The Revenue filed an appeal (ITA No. 362/2015) before the High Court against an ITAT order for AY 2009-2010. It was brought to the court's notice that another appeal on the same subject matter for the same assessment year was already filed and listed.

What were the issues?

Whether a second appeal on the same subject matter and assessment year is maintainable before the High Court when a similar appeal is already pending.

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 21ST DAY OF SEPTEMBER 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE ARAVIND KUMAR ITA NO.362 OF 2015 BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX C R BUILDING QUEENS ROAD BANGALORE

2.

THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-2 (1) NO.59, HMT BHAVAN 6TH FLOOR, BELLARY ROAD GANGANAGAR BANGALORE-560032

...APPELLANTS (BY SRI.K.V. ARAVIND, ADVOCATE)

AND:

M/S NAMDHARI SEEDS PVT. LTD., SRI SAI ARCADE, NO.8 12TH CROSS

2 I PHASE, IDEAL HOMES TOWNSHIP RAJARAJESHWARI NAGAR BANGALORE-560 098 PAN: AAACN 6725E

...RESPONDENT (BY SRI.A SHANKAR AND SRI.M.LAVA, ADVOCATES)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:22/01/2015 PASSED IN ITA NO.694/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.694/BANG/2013 DATED:22/01/2015 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BANGALORE AND 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 APPEAL COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

ORDER

It has been brought to our notice that earlier for the same subject matter for the assessment year of 2009-2010, the appeal is already filed through Mr.E.I.Sanmathi, learned Counsel and the said appeal is also listed on Board today. 2. In view of the above and as such another appeal on the same subject matter for same assessment year i.e., ITA No.362/2015 cannot be maintained. 3. However, Mr.K.V.Aravind, learned Counsel appearing for the appellants-Revenue in ITA No.362/2015 submitted that there may be administrative problem for authorization, since he has preferred ITA No.362/2015. In our view, such internal correspondence for authorization could be said as of

4 hardly any consequence. If Mr.K.V.Aravind, is desirous to appear in ITA No.359/2015 for the Revenue, he may file his appearance within one week. 4. Hence, ITA No.362/2015 shall stand disposed of as not maintainable. 5. In view of the aforesaid order, I.A.No.2/2016 for condonation of delay would not survive and shall stand disposed of.

Sd/- JUDGE

Sd/- JUDGE

JT/-

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