Ita/62/2015 Of The Commissioner Of Income Tax v. Shri S N Ravi Kumar

IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 24 DAY OF MARCH 20106 PRESENT THE HON'BLE MR.JUSTICE JAYANT PATEL | AND THE HON'BLE MRS.JUSTICE B.V.NAGARATHNA L.T.A.No.62 OF ZOL5 C/w ILT.A.No. 63 OF 2ZO15 & I.T.A.No.64 OF 201 Between: 1.The Commissioner of Income-Tax, Central Circle, C R Building, Queens road, Bangalore. 2.Tne Deputy Commissioner of Income-Tax, Central Circle, C R Building, Queens road, Bangalore. .«. Common Appellants (By Sri K V Aravind, Advocate) And: Shri S.N.Ravi Kumar,401, Stanberry Court,No.12, 60 ft road,Sanjayanagar,Bangalore — 560 092. .. Common Respondent (By Sri S V Ravishankar, Advocate) I.T.A.No.62/2015 is filed under Section 260-A of Income|Tax Act 1961, arising out of order dated 19.09.2014 passed inITA No.1300/Bang/2013, for the assessment year 2006-2007praying tnis Honble Court to formulate the substantialquestions of law stated above and allow the appeal and setaside the order passed py the ITAT, Bangalore in ITA No.1300/Bang/2013 dated:19.09.2014 confirming the order ofthe appellate commissioner and confirm the order passed bythe Deputy commissioner of Income Tax, Central Circle -1(2),Bangalore. I.T.A.No.63/2015 is filed under Section 260-A of Income|Tax Act 1961, arising out of order dated 19.09.2014 passed inITA No.1302/Bang/2013, for the assessment year 2008-2009praying this Hon’ble Court to formulate the substantialquestions of law stated above and allow the appeal and setaside the order passed by the ITAT, Bangalore in ITANo.1302/Bang/2013 dated:19.09.2014 confirming the order ofthe appellate commissioner and confirm the order passed bythe Deputy commissioner of Income Tax, Central Circle -1(2),Bangalore. I.T.A.No.64/2015 ts filed under Section 260-A of IncomeTax Act 1961, arising out of order dated 19.09.2014 passed inITA No.1301/Bang/2013, for the assessment year 2007-2008praying tnis Honble Court to formulate the substantialquestions of law stated above and allow the appeal and setaside the order passed py the ITAT, Bangalore in ITANo.1301/Bang/2013 dated:19.09.2014 confirming the order ofthe appellate commissioner and confirm the order passed bythe Deputy commissioner of Income Tax, Central Circle -1(2),Bangalore. These ITAs, coming on for admission, this day,|JAYANT|PATEL J., delivered the following: ORDER Present appeals have been preferred by the appellant- Revenue by raising following substantial question of law: 1. Whether, on the facts and circumstances|of the case, the Tribunal is right in directing tne|Commissioner of Income Tax (Appeals) to verify|the claim of payment of taxes on the declared|income and admit the appeal of the assessee in a| case wnere no tax has been paid by the assessee|but the Revenue has recovered the amountthrough coercive proceedings and when theingredients of Section 249(4)(a) are not satisfiedby the assessee to maintain tne appeal before tneCIT and case law relied upon by the Tribunal donot apply to the facts of the present case? | 2. We have heard Mr.K.V.Aravind, learned counsel|appearing for the appellant-Revenue and Mr.S.V. Ravishankar,learned counsel appearing for the respondent. | 3. We may record that discussion py the Tribunal in theimpugned order is at paragrapn 9. Tne Tribunal tnereafternas issued directions at paragrapn 10. 4. As such, the issue is already covered by the decisionof the Madras High Court, which has been referred to by theTribunal. Further, in any case, the order cannot De said to beprejudicial to the Revenue. In the circumstances, we do notfind any substantial questions of law would arise forconsideration. Hence all the appeals are dismissed. Sd/-| JUDGE| Sd/-| Cm/- JUDGE