Ita/2/2009 Of The Commissioner Of Income Tax v. M/S Tejas Networks Inida Pvt Ltd

IN THR HIGH COURT OF KARNATAKA AT BANGALOREDATED THIS THE 27[th]DAY OF OCTOBER 2014 PRESENT THER HON’BLE MR JUSTICE N. KUMAR AND THR HON’BLE MR JUSTICBK B. MANOHAR ITA NO. 2/2009 BRHITWEB 1.THR COMMISSIONER OF INCOME TAX.CR BUILDING |CR BUILDING | QUEENS RD, BANGALORE 2.THE ASST COMMISSIONER OF INCOME TAX.CIRCLE-12(3), BANGALORE |CIRCLE-12(3), BANGALORE | APPBRLLANTS (By Sri K V ARAVIND, Adv.) ANI 1.M/S TEJAS NETWORKS INDIA PVT LTDNO.58, 1ST MN RD)NO.58, 1ST MN RD) J P NAGAR, 3RD PHASE BANGALORE-560 O78 ... RESPONDENT (By Sri K P Kumar, Sr. Adv. For M/S KING &PARTRIDGE) This appeal is filed u/S.260-A of I.T.Act, 1961arising out of Order dated 14-08-2008 passed in ITA No.1196/BNG/2007, for the Assessment Year 2002-03,praying that this Hon'ble Court may be pleased toformulate the substantial questions of law statedtherein i.e., allow the appeal and set aside the order passedby|theITATBangalore|1n ITANo.1196/BNG/2007,dated 14-08-2008 confirm the ordersof the Appellate Commissioner and confirm the orderpassed by the Assistant Commissioner of Income tax,Circle-12(3),Bangalore in the interest of justice andequity. This appeal coming on for hearing this day, NKumar J., delivered the following:| JUDGMENT The revenue has preferred this appeal challengingthe order passed by the tribunal upholding the order ofthe appellate authority which has deleted the penaltylevied by the assessing authority under SectionQ/1(1)(C). 2. The penalty was levied for non-payment of tax.The levy of tax was the subject matter of appeal and theappellate authority had set-aside the levy of tax itselfwhich order was upheld by this Court in ITA 1073/08.and other connected matters decided on 25.08.2014.When the levy of tax is set-aside, consequently, the levyof penalty also has to fail. That is precisely what thetribunal has done. In that view of the matter, we donot see any merit in this appeal. Therefore, answering the substantial question of law do not arise forconsideration in this appeal. Accordingly, appeal is dismissed. sd/- |JUDGEsd/- |JUDGE.brn