THE COMMISSIONER OF INCOME TAX vs. M/S MAINI ABRASIVES P LTD

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ITA/110/2010HC KarnatakaKAHC01029513201012 January 2016Bench: S.SUJATHA,N.K.PATIL4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal, following a previous Division Bench judgment on similar issues involving the same parties. The court did not delve into the merits of the penalty proceedings themselves.

What were the facts?

The Revenue appealed against an ITAT order that set aside a penalty levied under Section 271(1)(c). The ITAT's decision was based on affidavits and the failure to allow cross-examination of a landlord whose evidence was relied upon.

What were the issues?

Whether the Tribunal correctly set aside the penalty without appreciating facts and legal position, and whether affidavits and denial of cross-examination justified setting aside the penalty.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 260A

AI-generated summary — verify with the full judgment below

1 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.110/2010 BETWEEN

1.

The Commissioner of Income-tax

Central Circle

C R Building, Queens Road

Bangalore.

2.

The Asst. Commissioner of Income-tax

Circle-12(1)

RP Bhavan, 4TH Floor

Nrupathunga Road Bangalore.

…..Appellants

(By Sri.K.V.Aravind, Advocate)

AND

M/s. Maini Abrasives Pvt. Ltd. Devatha Plaza, 6TH Floor 131, Residency Road Bangalore-560 025. ….Respondent

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

This Appeal is filed under Section 260A of Income-tax Act 1961, to set aside the order passed by the ITAT Bangalore in ITA No.595/BANG/2009, dated 30.10.2009, and confirm the order of the Appellate Commissioner confirming the order passed

2 by the Assistant Commissioner of Income-tax, Circle- 12(1), Bangalore, in the interest of justice and equity.

This Appeal coming on for Hearing this day, N.K. Patil. J., delivered the following:

JUDGMENT

This appeal is by the revenue being aggrieved by the order dated 30.10.2009 passed by the Income Tax Appellate Tribunal, Bangalore in ITA No.595/Bang/2009 and confirm the order passed by the Appellate Commissioner, confirming the order passed by the Assistant Commissioner of Income Tax, Circle-12(1), Bangalore in respect of the assessment year 2004-05, to consider the following substantial questions of law:

(1) Whether the Tribunal was correct in setting-aside the order of penalty levied u/s 271(1)(C) of the Act without appreciating the facts and circumstances arising in the case nor the legal position and consequently recorded a perverse finding?

(2) Whether the Tribunal was correct in holding that the affidavits of two parties filed before the Appellate Commissioner in penalty proceeding would establish that the assessee was carrying on the business in the said premises and the failure to permit cross-examination of the

3 landlord whose evidence had been relied on and having failed to give proper opportunity to establish the purchases would entitle the setting-aside of the penalty proceedings?

2.

We have heard the learned counsel appearing for the appellants and learned counsel appearing for the respondent.

3.

Learned counsel appearing for both the parties at the outset submit that the questions involved in this appeals are squarely covered by a Division Bench Judgment of this Court passed in ITA 107/10 disposed of on 08.01.2016 (The Commissioner of Income Tax vs M/s Maini Abrasives P.Ltd.). Therefore, they submit following the said Judgment, the instant appeal may also be disposed of.

4.

The submission made by the learned counsel for the parties is placed on record.

5.

This appeal is dismissed following the Division Bench Judgment of this Court passed in ITA

4 107/10 disposed of on 08.01.2016 (The Commissioner of Income Tax vs M/s Maini Abrasives P.Ltd.).

Ordered accordingly.

Sd/-

JUDGE

Sd/-

JUDGE

brn

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