Connected Matters The Pr. Commissioner Of Income Tax & Another v. Shri Dinesh Kumar Singhi

IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 19 DAY OF JUNE 2018 PRESENT THR HON’BLEK DR.JUSTICE VINBBT KOTHARI ANT) THR HON’BLE MRS..JUSTICK S.SUJATHA I.T.A. No.132/2017 c/w I.T.A. Nos.133, 134, 135, 136, 137 AND 138 OF 2017. IN I.T.A.No.132/2017: BETWEEN : 1]THE Pr. COMMISSIONER OF INCOME-TAX,CIT (A), 5[‘L]FLOOR, BMTC BUILDING, | 80 FEET ROAD, KORMANGALA,BBENGALURU-560095. «|THERE DEPUTLY COMMISSIONEOF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BBENGALURU-560095._ APPBLLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : SHRI DINEBSH KUMAR SINGHINO.19, SINGHI VILLA,NORRIS ROAD,|SHANTHINAGAR,|BBENGALURU._ RESPONDENT. (BY SMT.S.R.ANURADHA, ADV.) & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 2/10 THIS INCOMB TAX APPBAL IS FILED UNDER SECTION|260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER|DATED 30/09/2016 PASSED IN 8.P.NO.137/BANG/2016 (IN ITA)NO.699/BANG/2015), FOR THE ASSESSMENT YEAR 2005-2006.PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OFLAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE.THE ORDERS PASSED BY THE ITAT, BENGALURU IN SPNO.137/BANG/2016)(IN-ITA|NO.699/BANG/2015) DATED30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE.COMMISSIONBR AND CONFIRM THR ORDER PASSBD BY THE!DEBPUTYCOMMISSIONER.OF|INCOMETAX,|CIRCLE-1(2),BBENGALURU. 3. TO PASS SUCH OTHER SUITABLE ORDERS ASTHIS HON'BLBE COURT DEBMS FIT TO GRANT IN THE FACTSAND CIRCUMSTANCES OF THE CASE IN THR INTBRBST OF)JUSTICE AND EQUITY. IN I.T.A.No.133/2017: BETWEEN : 1.|THE Pr. COMMISSIONER OF INCOME-TAX,CIT (A), 5[‘L]FLOOR, ©CIT (A), 5[‘L]FLOOR, © BMTC BUILDING,80 FEET ROAD, KORMANGALA,BBENGALURU-560095.80 FEET ROAD, KORMANGALA,BBENGALURU-560095. «|THER DEPUTY COMMISSIONEROF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1),~ FLOOR, BMTC BUILDING ,,80 FEET ROAD,KORAMANGALA,BBENGALURU-560095._ APPBLLANTS|OF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1),~ FLOOR, BMTC BUILDING ,,80 FEET ROAD,KORAMANGALA,BBENGALURU-560095._ APPBLLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : SHRI DINESH KUMAR SINGHLNO.19, SINGHI VILLA,NORRIS ROAD,| Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 3/10 SHANTHINAGAR,|BENGALURU. _ RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SKC.260-A|OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED30/09/2016.PASSEDIN|»s.P.NO.138/BANG/2016(INITA|NO.6/70/BANG/2015), FOR THE ASSESSMENT YEAR 2006-2007PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OFLAW STATED THEREIN, I]. ALLOW THE APPEAL AND SET ASIDETHE ORDER PASSED BY THE ITAT, BENGALURU IN 8.P.NO.138/BANG/2016|(IN-ITA|NO.6/70/BANG/2015)DATED30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE.COMMISSIONBR AND CONFIRM THR ORDER PASSBD BY THE!DEBPUTYCOMMISSIONBROF|INCOMETAX,|CIRCLE-1(2),BBENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS ASTHIS HON'BLBE COURT DEBMS FIT TO GRANT IN THE FACTSAND CIRCUMSTANCES OF THE CASE IN THR INTBRBST OF)JUSTICE AND EQUITY. IN I.T.A.No.134/2017: BETWEEN : 1]THE Pr. COMMISSIONER OF INCOME-TAX,CIT (A), 5 FLOOR, BMTC BUILDING,CIT (A), 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA,BBENGALURU-560095.BBENGALURU-560095. «|THERE DEPUTLY COMMISSIONEOF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BENGALURU-560095... APPELLANTS|OF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BENGALURU-560095... APPELLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : SHRI DINEBESH KUMAR SINGHNO.19, SINGHI VILLA,NORRIS ROAD,| IN I.T.A.No.134/2017: BETWEEN : 1]THE Pr. COMMISSIONER OF INCOME-TAX,CIT (A), 5 FLOOR, BMTC BUILDING,CIT (A), 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA,BBENGALURU-560095.BBENGALURU-560095. «|THERE DEPUTLY COMMISSIONEOF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BENGALURU-560095... APPELLANTS|OF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BENGALURU-560095... APPELLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : SHRI DINEBESH KUMAR SINGHNO.19, SINGHI VILLA,NORRIS ROAD,| Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 4/10 SHANTHINAGAR,|BENGALURU. _ RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SKC.260-A|OF INCOME TAX ACT 1961, ARISING OUT OF ORDER)DATED:30/09/2016 PASSED IN 8.P. NO. 139/BANG/2016 (IN|ITA NO.671/BANG/2015), FOR THE ASSESSMENT YEAR 2007-2OQOSPRAYINGTO|L.|HORMULATIETHE;SUBSTANTIAL|QUESTIONS OF LAW STATED THEREIN, I]. ALLOW THE APPEALANT)SETASIDE.TH EORDERPASSEDBY|TH EITAT,BENGALURUIN|SP|NO.|139/BANG/2016|(INITA|NO.671/BANG/2015)DATED:30/09/2016CONFIRMINGTHEORDER OF THE APPELLATE COMMISSIONER AND CONFIRM|THERE ORDER PASSED BY THE DEPULY COMMISSIONER OINCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH.OTHRR SUITABLE ORDERS AS THIS HON'BLBE COURT DEEBMFIT TO GRANT IN THR FACTS AND CIRCUMSTANCES OF THE!CASE IN THE INTEREST OF JUSTICE AND EOUITY. IN I.T.A.No.135/2017: BETWEEN : 1]THE Pr. COMMISSIONER OF INCOME-TAX,CIT (A), 5[‘L]FLOOR, BMTC BUILDING, |CIT (A), 5[‘L]FLOOR, BMTC BUILDING, | 80 FEET ROAD, KORMANGALA,BBENGALURU-560095.BBENGALURU-560095. oD THER DEPUTY COMMISSIONEROF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BENGALURU-560095... APPELLANTS|OF INCOME-TAX, CENTRAL CIRCLE 1(2),PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, |80 FEET ROAD, KORAMANGALA,BENGALURU-560095... APPELLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : SHRI DINEBSH KUMAR SINGHINO.19, SINGHI VILLA, Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 5/10 NORRIS ROAD,|SHANTHINAGAR,|BENGALURU._ RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A|OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED|30/09/2016 PASSED IN 38.P.NO. 140/BANG/2016 (IN ITANO.1053/BANG/2015), FOR THE ASSESSMENT YEAR 2010-A2O11.PRAYINGTO|iRFORMULATHTHESUBSTANTIALQUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL|ANDSETASIDE.THEORDERPASSEDBY|THEITAT,BBENGALURUIN|SP)NO.|140/BANG/20106(INITA|NO.1053/BANG/2015)DATED:30/09/2016CONFIRMINGTHEORDER OF THR APPBELLATKE COMMISSIONBR AND CONFIRTHR ORDEBR PASSBD BY THR DBPUTY COMMISSIONER OFINCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH.OTHRR SUITABLE ORDERS AS THIS HON'BLBE COURT DEEBMFIT TO GRANT IN THR FACTS AND CIRCUMSTANCES OF THE!CASE IN THE INTEREST OF JUSTICE AND EQUITY. IN I.T.A.No.136/2017: BETWEEN : 1.|THE Pr. COMMISSIONER OF INCOME-TAX, CIT (A), 5[‘L]FLOOR, BMTC BUILDING, | 80 FEET ROAD, KORMANGALA,BBENGALURU-560095.BBENGALURU-560095. «|THER DEPUTY COMMISSIONEROF INCOME-TAX, CENTRAL CIRCLE 1(2),OF INCOME-TAX, CENTRAL CIRCLE 1(2), PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING,80 FEET ROAD, KORAMANGALA,BBENGALURU-560095.80 FEET ROAD, KORAMANGALA,BBENGALURU-560095. _ APPBLLANTS| (BY SRI K.V.ARAVIND, ADV.) Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 6/10 AND : SHRI DINEBSH KUMAR SINGHINO.19, SINGHI VILLA,NORRIS ROAD,|SHANTHINAGAR,|BENGALURU._ RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) IN I.T.A.No.136/2017: BETWEEN : 1.|THE Pr. COMMISSIONER OF INCOME-TAX, CIT (A), 5[‘L]FLOOR, BMTC BUILDING, | 80 FEET ROAD, KORMANGALA,BBENGALURU-560095.BBENGALURU-560095. «|THER DEPUTY COMMISSIONEROF INCOME-TAX, CENTRAL CIRCLE 1(2),OF INCOME-TAX, CENTRAL CIRCLE 1(2), PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING,80 FEET ROAD, KORAMANGALA,BBENGALURU-560095.80 FEET ROAD, KORAMANGALA,BBENGALURU-560095. _ APPBLLANTS| (BY SRI K.V.ARAVIND, ADV.) Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 6/10 AND : SHRI DINEBSH KUMAR SINGHINO.19, SINGHI VILLA,NORRIS ROAD,|SHANTHINAGAR,|BENGALURU._ RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A|OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED|30/09/2016 PASSED IN 8.P.NO. 141/BANG/2016 (IN ITA NO..1094/BANG/2015), FOR THE ASSESSMENT YEAR 2011-2012.)PRAYING TO Il. FORMULATE THE SUBSTANTIAL QUESTIONS OFLAW SIATED THEREIN, Il. ALLOW THE APPEAL AND SET ASIDETHE ORDER PASSED BY THE ITAT, BENGALURU IN SP NO.|141/BANG/2016|(INITA|NO.1054/BANG/2019)DATED:30/09/2016CONFIRMINGTHEORDEROF|THEAPPERELLLATKH COMMISSIONBR AND CONFIRM THR ORDPASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLEORDERS AS THIS HON'BLEBE COURT DEBEEBEMS FIT TO GRATHR FACTS AND CIRCUMSTANCES OF THR CASH IN THREINTEREST OF JUSTICE AND EQUITY. IN I.T.A.No.137/2017: BETWEEN : 1]THE Pr. COMMISSIONER OF INCOME-TAX, CIT (A), 5[‘L]FLOOR, BMTC BUILDING, | 80 FEET ROAD, KORMANGALA,BBENGALURU-560095.BBENGALURU-560095. «|THERE DEPUTLY COMMISSIONEOF INCOME-TAX, CENTRAL CIRCLE 1(2),OF INCOME-TAX, CENTRAL CIRCLE 1(2), PRESENT ADDRESS CIRCLE-1 (1)(1), ~ FLOOR, BMTC BUILDING, | 80 FEET ROAD, KORAMANGALA,BBENGALURU-560095._ APPBLLANTS| (BY SRI K.V.ARAVIND, ADV.) & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi AND : Ms. SNBHALATHA SINGHI|FLAT No.101, PRIDE ELITE,No.10, MUSEUM ROAD,BENGALURU. . RESPONDENT. (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A|OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED|30/09/2016 PASSED IN 38.P.NO. 142/BANG/2016 (IN ITANO.1055/BANG/2015), FOR THE ASSESSMENT YEAR 2010-A2O11.PRAYINGTO:|1 |RFORMULATETHESUBSTANTIAL|QUESTIONS OF LAW STATED THEREIN. 2. ALLOW THE APPEALAND SET ASIDE THE ORDERS PASSED BY THE MITAT,BENGALURUIN|S.P.NO.|142/BANG/2016|(INITA|NO.1059/BANG/20195)DATED:30/09/2016CONFIRMINGTHEORDER OF THE APPELLATE COMMISSIONER AND CONFIRM|THERE ORDER PASSED BY THE DEPULY COMMISSIONER OINCOME TAX, CIRCLE-1(2), BENGALURU. 3. TO PASS SUCH.OTHRR SUITABLE ORDERS AS THIS HON'BLBE COURT DEEBMFIT TO GRANT IN THR FACTS AND CIRCUMSTANCES OF THE!CASE IN THE INTEREST OF JUSTICE AND EQUITY. IN I.T.A.No.138/2017: BETWEEN : 1.|THE Pr. COMMISSIONER OF|INCOME-TAX, CIT (A),%[‘T]FLOOR, ~BMTC BUILDING,80 FEET ROAD,KORMANGALA,BBENGALURU-560095.INCOME-TAX, CIT (A),%[‘T]FLOOR, ~BMTC BUILDING,80 FEET ROAD,KORMANGALA,BBENGALURU-560095. oD THER DEPUTY COMMISSIONEROF INCOME-TAX, |CENTRAL CIRCLE 1(2),OF INCOME-TAX, |CENTRAL CIRCLE 1(2), & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 8/10 PRESENT ADDRESS CIRCLE-1 (1)(1),~ FLOOR, BMTC BUILDING, |80 FEET ROAD,KORAMANGALA,BENGALURU-560095.. . APPELLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : Ms. SNBHALATHA SINGHI|FLAT No.101, PRIDE ELITE,No.10, MUSEUM ROAD,BENGALURU. . RESPONDENT. (BY SMT.S.R.ANURADHA, ADV.) IN I.T.A.No.138/2017: BETWEEN : 1.|THE Pr. COMMISSIONER OF|INCOME-TAX, CIT (A),%[‘T]FLOOR, ~BMTC BUILDING,80 FEET ROAD,KORMANGALA,BBENGALURU-560095.INCOME-TAX, CIT (A),%[‘T]FLOOR, ~BMTC BUILDING,80 FEET ROAD,KORMANGALA,BBENGALURU-560095. oD THER DEPUTY COMMISSIONEROF INCOME-TAX, |CENTRAL CIRCLE 1(2),OF INCOME-TAX, |CENTRAL CIRCLE 1(2), & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 8/10 PRESENT ADDRESS CIRCLE-1 (1)(1),~ FLOOR, BMTC BUILDING, |80 FEET ROAD,KORAMANGALA,BENGALURU-560095.. . APPELLANTS| (BY SRI K.V.ARAVIND, ADV.) AND : Ms. SNBHALATHA SINGHI|FLAT No.101, PRIDE ELITE,No.10, MUSEUM ROAD,BENGALURU. . RESPONDENT. (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A|OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED30/09/2016 PASSED IN 8.P.NO. 143/BANG/2016 (IN ITA NO.1056/BANG/2015), FOR THE ASSESSMENT YEAR 2011-2012.PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OFLAW STATED THEREIN, Il. ALLOW THE APPEAL AND SET ASIDETHE ORDER PASSED BY THE ITAT, BENGALURU IN S.P.NO.143/BANG/2016|(INITA|NO.1056/BANG/2019)DATED:30/09/2016|CONFIRMINGTHEORDEROF|THEAPPEBELLATKH COMMISSIONBR AND CONFIRM THR ORDPASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1(2), BENGALURU. HI. TO PASS SUCH OTHER SUITABLEORDERS AS THIS HON'BLE COURT DEBEEBMS FIT TO GRANT THR FACTS AND CIRCUMSTANCES OF THR CASK IN THRINTEREST OF JUSTICE AND EQUITY, THESE APPEALS COMING ON FOR ADMISSION, THIS|DAY,Dr. VINEET KOTHARI, J., DELIVERED THE FOLLOWING: Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi JU DBiGMENT Mr. K.V.Aravind,Adv. for Appellants - RevenueMrs. S.R.Anuradha,Adv. for Respondent - Assessee Learned Counsel at the Bar had brought to ournotice that the present Appeals have been filed by theRevenue arising from the interlocutory order passed bythe learned Income Tax Appellate Tribunal on stayapplicationsfiled|bytheRespondent-Assessee,extending the period of stay since the appeal itself couldnot be decided within the statutory period for whichstay could be granted by the learned Tribunal u/s. 254.(2A) of the Act. — ?)The impugned order was passed by thelearned Tribunal on Stay Applications on 30.09.2016,but now during the pendency of the present Appealsbefore this Court, the main appeals also have beendecidedrecentlyby the.learnedTribunalOT]10.04.2018.The copy of the Order passed by the Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 10/10 learned Tribunal disposing of the Appeals of theAssessee are placed on record. | In view of the aforesaid, the present Appeals filed by the Revenue arising from interlocutory order passedby Tribunal have been rendered infructuous and thesame are accordingly disposed of. AN /- Sd/-.JUDGE. Sd/-.JUDGE.