Date Of Judgment 02-07-2018 I.t.a v. Shri.m.nagaraj

IN THE HIGH COURT OF KARNATAKA, BENGALURU. DATED THIS THE 2[nd]DAY OF JULY 2ZO18 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA|I.T.A.No.197/2012 BETWEEN 1.|COMMISSIONBR OF INCOMB TAXBENGALURU-3|BENGALURU-3| «|DBPUTY COMMISSIONER OF.INCOME TAX, |CIRCLE -11 (2)MYSURU.|INCOME TAX, |CIRCLE -11 (2)MYSURU.| .. APPELLANTS| (By Sri. E I SANMATHI, ADVOCATE) AND SHRI M NAGARAJ>M/S NAGEETHA COMPLEXSARASWAIHIPURAM|MYSURU _. RESPONDENT (By Sri. S PARATHASARATHI, ADVOCATE AND JINITA CHATTERJEE, ADVOCATE )_ This ITA is filed Under Sec.260-A of I.T.Act, 1961 arising|out of Order dated 09-03-2012 passed in appeal proceedings. No.M.P No.98/Bang/2011 and ITA No.793/Bang/2005, for theAssessment Year 1999-2000, praying to: i) formulate the substantial questions of law stated therein, 11) set aside the common appellate order passed by the ITAT, ‘A’Bench,Bengaluruinappealproceedings No.M.P|No.58/Bang/2011 and ITA No.793/Bang/2005, as sought for inthis appeal, in the interest ofjustice and equity. This I.T.A. coming on for admission, this day,Dr. VINEETKOTHARIJ. delivered the following:- JUDGMENT Mr.E.I.Sanmathi,Adv. for Appellants-RevenueMr.S.Parthasarathi and Jinita Chatterjee,Advs. tor Respondent-Assessee Learned counsel appearing for the appellant-Revenue brings to our notice that since in pursuance ofthe remand order passed by the learned Tribunal, inrespect of the very same assessee, inITA No.198/2012 (DEPUTY COMMISSIONER OF INCOMB %TAX vs. SHRI.M.NAGRAJ) vide order dated|25[*+]March 2018>.the appeal before this Court is dismissed as withdrawn,this appeal has also become infructuous. Date of Judgment 02-07-2018 I.T.A.No.197/2012 Commissioner of Income Tax Vs. Shri.M.Nagaraj 3/3 2 |InVIEWoT|theorderpassedin.ITANo.198/2012,dismissing the appeal as infructuous in |respect of the very same assessee, we are of the opinionthat the present appeal filed by the Revenue has alsobeen rendered iniructuous. Accordingly, the appeal isdismissed as intructuous. No costs. bnv Sd/-.JU DGE Sd/-.JUDGE|