JMC ATEPL JOINT VENTURE vs. BANGALORE METRO RAIL CORPORATION LIMITED

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CMP/7/2020HC KarnatakaKAHC01001362202025 February 2021Bench: S.R.KRISHNA KUMAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the present appeal was filed by the revenue challenging the dismissal of the assessee's cross-objection. Since ITA No. 12/2020, which dealt with the revenue's appeal, was disposed of separately, the High Court found no reason to consider the present appeal.

What were the facts?

The revenue filed an appeal before the ITAT challenging the order of the Commissioner of Income-Tax (Appeals). The assessee filed a cross-objection. The ITAT dismissed both the revenue's appeal and the assessee's cross-objection.

What were the issues?

Whether the High Court should consider an appeal filed by the revenue challenging the dismissal of an assessee's cross-objection when the main appeal has been disposed of separately.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:31098-DB ITA No. 7 of 2020

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF AUGUST, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 7 OF 2020 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX ,CIT(a) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 …APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE FOR SRI. SUSHAL TIWARI N., ADVOCATE)

AND:

M/S ALLEGIS SERVICES INDIA PVT. LTD., COMMERCE @ MANTRI, LEVEL-3 BANNERGHATTA ROAD BENGALURU-560076 PAN-AAFCA O825M …RESPONDENT (BY SRI. T SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR., ADVOCATE)

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE

Digitally signed by BHARATHI S Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:31098-DB ITA No. 7 of 2020

SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.129/BANG/2018 IN ITA NO.2199/BANG/2018 DATED 05/04/2019 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-D AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.G.PANDIT and HON'BLE MR JUSTICE C.M. POONACHA

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE C.M. POONACHA)

The present appeal is filed by the revenue under Section 260-A of the Income Tax Act, 19611 challenging the order dated 5.4.2019 passed in C.O No.129/Bang/2018 in ITA No.2199/Bang/2018 by the Income-Tax Appellate Tribunal, Bengaluru2, for the Assessment Year 2012-2013.

2.

It is forthcoming that, challenging the order dated 27.4.2018 passed by the Commissioner of Income-Tax (Appeals)-1, the revenue filed ITA No.2199/Bang/2018 before the ITAT. The assessee preferred Cross Objection in

1 Hereinafter referred to as the ‘Act, 1961’ 2 Hereinafter referred to as ‘ITAT’

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NC: 2024:KHC:31098-DB ITA No. 7 of 2020

CO.No.129/Bang/2018 in the said appeal. The ITAT by its order dated 5.4.2019 dismissed the appeal filed by the revenue as well as the cross objection filed by the assessee. Being aggrieved by the dismissal of its appeal, the revenue has preferred ITA No.12/2020 and being aggrieved by the dismissal of cross objection, the revenue has preferred the present appeal.

3.

This Court, by order dated 8.10.2020 admitted the above appeal and framed two substantial questions of law. ITA No.12/2020 was admitted by this Court on 12.10.2020 and framed two substantial questions of law. That the substantial questions of law framed in both the appeals are the same.

4.

Having regard to the fact that the present appeal is filed by the revenue challenging the dismissal of the cross objection filed by the assessee by the ITAT, the question of considering the present appeal does not arise. The substantial questions of law framed by this Court, vide its order dated 8.10.2020, to be considered in ITA No.12/2020

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NC: 2024:KHC:31098-DB ITA No. 7 of 2020

and it is to be noted that ITA No.12/2020 is disposed of today by separate order.

5.

In view of the aforementioned, the above appeal is dismissed.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (C.M. POONACHA) JUDGE

ND List No.: 1 Sl No.: 48

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