COMMISSIONER OF INCOME vs. M/S NEW MANGALOER

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ITA/144/2015HC KarnatakaKAHC01025756201512 January 2016Bench: S.SUJATHA,N.K.PATIL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal had become infructuous and no substantial question of law arose for consideration. This was due to a previous High Court order in the assessee's case for the same assessment year.

What were the facts?

The Revenue appealed against an ITAT order that had annulled a Section 263 order. The ITAT's annulment was based on its previous decisions in similar cases for the same assessee. The High Court noted a prior High Court order in the assessee's case for the same assessment year.

What were the issues?

Whether the ITAT was correct in annulling a Section 263 order based on its prior rulings, especially when the department had not accepted those rulings and had filed further appeals.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 263

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12th DAY OF JANUARY 2016

PRESENT

THE HON’BLE MR.JUSTICE N K PATIL

AND

THE HON’BLE MRS.JUSTICE S SUJATHA

ITA No.144/2015

BETWEEN

1.

Commissioner of Income-Tax

Attavara

Mangalore-575 001.

2.

The Assistant Commissioner of

Income-tax

Circle-1(1)

Mangalore-575 001.

….Appellants

(By Sri. Jeevan .J. Neeralagi, Advocate )

AND

M/s. New Mangalore Port Trust Panambur Mangalore-575 001. …Respondent

(By Sri. A.Shankar and M.Lava, Advocates )

This Income-tax appeal is filed under Section 260-A of Income-tax Act, 1961, praying to set aside the appellate order dated:26.09.2014 passed by the ITAT, ‘C’ Bench Bangalore, in appeal proceedings No ITA No.1754/Bang/2013 for Assessment Year 2008-09, as sought for in this appeal.

2 This appeal having been heard and reserved for orders on 8th January 2016, coming on for pronouncement of Judgment this day, S.Sujatha J., delivered the following

JUDGMENT This appeal is filed by the revenue under Section 260-A of the Income Tax Act, 1961 (the ‘Act” for short) challenging the judgment passed by the Income tax Appellate Tribunal, “C” Bench, Bangalore in ITA No.1754/Bang/2013 for the assessment year 2008-09 raising the following substantial question of law: “Whether Hon’ble Tribunal was right in law in annulling the order under Section 263 on the ground that the order under Section 263 had been quashed by it in ITA No.135 & 565/Bang/2013 without appreciating the fact that the Department had not accepted the said order and further appeal had been filed before the Hon’ble High Court?”.

2.

Heard the learned counsel appearing for the parties and perused the record.

3.

The Tribunal dismissed the appeal filed by the assessee following its order passed in the very same assessee’s case in ITA Nos.135 & 535/Bang/2013 for the assessment years 2007-08 and 2008-09 dated 04.07.2014 wherein the

3 order passed by Commissioner of Income Tax (CIT) under Section 263 of the Act is set-aside.

4.

In view of the order passed by this Court in the very same assessee’s case, for the assessment year 2008-09 in ITA Nos.534-535/2014 dated 08.01.2016, this appeal becomes infructuous and does not survive for consideration. Accordingly, no substantial question of law arises for consideration, the appeal stands dismissed.

Sd/- JUDGE

Sd/- JUDGE brn

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