SRI M R KODANDARAM vs. THE ASSISTANT COMMISSIONER

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WTA/6/2019HC KarnatakaKAHC01036413201902 January 2020Bench: ARAVIND KUMAR,N S SANJAY GOWDA4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found the issue of reopening the assessment to be academic as the revenue had not appealed the order granting relief to the assessee. Therefore, the appeal was dismissed with liberty to revive if the revenue files an appeal.

What were the facts?

The assessee appealed to the High Court after the Tribunal granted substantial relief but rejected the assessee's cross-objections regarding the Assessing Officer's jurisdiction to reopen the assessment. The revenue had not appealed the Tribunal's order granting relief.

What were the issues?

Whether the Assessing Officer had the jurisdiction to reopen the assessment under Section 17 of the Wealth Tax Act, 1957, when the revenue had not appealed the Tribunal's order granting relief to the assessee.

Which sections of the Income-tax Act were involved?

Section 17

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE N.S. SANJAY GOWDA W.T.A.NO.6/2019

BETWEEN:

SRI. M.R. KODANDARAM GOKULA HOUSE, GOKULA, MATHIKERE BENGALURU – 560 054.

…APPELLANT

(BY SRI. S. SHANKAR, SR. COUNSEL A/W SRI. CHANDRASEKHAR V, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF WEALTH - TAX CENTRAL CIRCLE - 1(2) BMTC BUILDING, 6TH BLOCK KORAMANGALA BENGALURU – 560 095. …RESPONDENT

(BY SRI. E.I. SANMATHI, ADVOCATE)

THIS WEALTH TAX APPEAL IS FILED UNDER SECTION 27A OF THE WEALTH TAX ACT, 1957 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF

THE APPELLANT AND TO ALLOW THE APPEAL OF THE APPELLANT AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN TH EORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN CO. NO.118/BANG/2018 ARISING OUT OF WTA 48/BANG/2018 FOR THE ASSESSMENT YEAR 2009- 2010 DATED 20.11.2018 VIDE ANNEXURE –A.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, ARAVIND KUMAR J, DELIVERED THE FOLLOWING:

JUDGMENT We have heard Sri.A.Shankar, learned Senior counsel appearing for appellant and Sri.K.V.Aravind, learned panel counsel appearing for respondent.

2.

We find that grounds urged, issue involved and substantial question raised in this appeal are all academic in nature, inasmuch as, substantial relief which appellant had sought for before tribunal has been granted. However, issue relating to right of the Assessing Officer to issue notice under Section 17 of the Wealth Tax Act, 1957, for re-opening the assessment has not been dealt by the tribunal, though assessee had filed cross-objections. Hence, present appeal has been

preferred by the assessee, being aggrieved by the order of rejection of cross-objections by tribunal.

3.

Sri.A.Shankar, learned senior counsel appearing for appellant is correct in contending that in the event of revenue were to come in appeal against the order of the tribunal granting relief to the assessee, appellant herein should be permitted to pursue its grievance with regard to the very jurisdiction of the Assessing Officer in issuing the notice for re-opening.

4.

The issue relating to re-opening of assessment being academic in nature and as on date there being no appeal filed by the revenue against grant of relief to assessee, we do not propose to go into the right of Assessing Officer to reopen the assessment particularly in the backdrop of revenue having not filed any appeal against the order of tribunal whereunder substantial relief to the assessee has already been granted. As such, this appeal is dismissed/disposed of with liberty to the assessee to revive this appeal in the

event of revenue preferring or filing appeal against the order of tribunal dated 27.11.2018. SD/- JUDGE

SD/- JUDGE

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