The Director of Income Tax (Exemptions) vs. Sri Gowtham Academy of General and Technical Education,

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.391 OF 2016 BETWEEN: M/S JEANS KNIT PVT. LTD., [A PRIVATE COMPANY LIMITED BY SHARES, INCORPORATED UNDER THE COMPANIES ACT, 1956] HAVING ITS OFFICES AT NO.21, E1, 2ND PHASE INDUSTRIAL AREA, PEENYA BANGALORE - 560 058. ... APPELLANT (BY MR. T.SURYANARAYANA RAO, ADV.,) AND: DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE - 11(5), BANGALORE - 560 001. ... RESPONDENT (BY MR. JEEVAN J.NEERALGI AND MR. E.I.SANMATHI, ADVS.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 19.02.2016 PASSED IN ITA NO.745/BANG/2014 FOR THE ASSESSMENT YEAR 2009-10, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) ADMIT THE INSTANT APPEAL TO ANSWER THE SUBSTANTIAL QUESTIONS OF LAW SET OUT IN PARA 24 ABOVE.

2 (II) SET ASIDE IMPUGNED ORDER AT ANNEXURE-A PASSED BY THE ITAT, TO THE EXTENT DISMISSING ITA NO.745/BANG/2014 FOR ASSESSMENT YEAR 2009-10 AS FILED BY THE APPELLANT - ASSESSEE BEFORE THE TRIBUNAL AND PASS SUCH FURTHER AND OTHER ORDERS IN FAVOUR OF THE APPELLANT AS THIS HON'BLE COURT MAY DEEM FIT TO GRANT, IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTERESTS OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 21.01.2019 on the following substantial questions of law: (i) Whether on the facts and circumstances of the case, tribunal erred in dismissing the appeal filed by the appellant holding the issues to be academic? (ii) Whether the Tribunal erred in not deciding all the grounds raised in appellant's appeal on merits by considering material and

3 submissions on record? (iii) Whether the tribunal erred in dismissing appellant's appeal by treating the same to be academic, inter alia, without deciding the ground raised by appellant challenging erroneous exercise of jurisdiction by Additional Commissioner of Income under Section 144A of the Act which goes to the root of the matter? 2. For the reasons assigned by us in the judgment passed today in I.T.A.Nos.559/2015, 571/2016 and 580/2016, the questions involved in these appeals are rendered academic. Therefore, the appeal is dismissed. Sd/- JUDGE Sd/- JUDGE ss