Ita/362/2015 Of The Commissioner Of Income Tax v. M/S Namdhari Seeds Pvt. Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21 DAY OF SKPIEMBER 2016 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL ANT) THR HON’BLE MR.JUSTICK ARAVIND KUMAR| ITA NO.362 OF 2Z2O BETWEEN: 1.THR COMMISSIONBR OF INCOME-TAX_CR BUILDING ~QUEENS ROADBANGALORE |CR BUILDING ~QUEENS ROADBANGALORE | 2.THER ASST. COMMISSIONBR OF INCOME-TAXCIRCLE-2 (1).CIRCLE-2 (1). NO.59, HMT BHAVAN 6TH FLOOR, BELLARY ROADGANGANAGARBANGALORE -560032GANGANAGARBANGALORE -560032 .. APPELLANTS (BY SRI.K.V. ARAVIND, ADVOCATE) AND: M/S NAMDHARI SEEDS PVT. LTD., SRI SAI ARCADE, NO.8& 19TH CROSS I PHASE, IDEAL HOMES TOWNSHIPRAJARAJBSHWARI NAGARBANGALORE-560 O98|PAN: AAACN 6725E _ RBSPONDENT (BY SRILA SHANKAR AND SRI.M.LAVA, ADVOCATES) THIS ITA [S FILED UNDBR SBCVJ60-A OFINCOME TAX ACT 1961, ARISING OUT OF ORDER)DATED:22/01/2015PASSEDIN|ITANO.694/BANG/2013, FOR THE ASSESSMENT YEARA2Q0O9-201PRAYINGTO.FORMULATE.THESUBSTANTIAL QUESTIONS OF LAW STATED ABOVE,ALLOW THR APPEAL AND SBT ASIDE THR ORDER|PASSEDBY|THEITAT,BANGALORE|TN|ITANO.694/BANG/2013DATED:22/01/2019AND,CONFIRM.THEORDEROFTHEAPPBRLLATECOMMISSIONER CONFIRMING THR ORDER PASSED|BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BANGALORE AND.TO.PASS SUCHOTHER SUITABLE ORDERS AS THIS HON'BLE COURT|DBEBEMRITTO.GRANT.TN|THEFACTSANI)CIRCUMSTANCES OF THR CASH IN THE INTBREST OFJUSTICE AND EQUITY. THIS APPEAL COMING ON FOR ORDERS THIS DAY,JAYANT PATEL J., DELIVERED THE FOLLOWING: ORDER It has been brought to our notice that earlier forthe same subject matter for the assessment year of2009-2010,theappeal1S.alreadyfiled|throughMr.E.I.Sanmathi, learned Counsel and the said appealis also listed on Board today. 2. In view of the above and as such another appealon the same subject matter for same assessment year1.e., ITA No.362/2015 cannot be maintained. 3. However, Mr.K.V.Aravind, learned Counselappearingfor.theappellants-Revenue1nNITA|No.362/2015.submittedthat|therebeadministrative problem for authorization, since he has.preferred ITA No.362/2015. In our view, such internalcorrespondence for authorization could be said as of hardly any consequence. If Mr.K.V.Aravind, is desirous—to appear in ITA No.399/2015 for the Revenue, he mayfile his appearance within one week. 4. Hence, ITA No.362/2015 shall stand disposed of as not maintainable. o. In view of the aforesaid order, I.A.No.2/2016 for condonation of delay would not survive and shall standdisposed of. JT /- Sd/-.JUDGE. Sd/-.JUDGE.