Rp/12/2022 Of Peter Caddy v. Dy. Commissioner Of Income Tax

RP No.12 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7 DAY OF JULY, 2023 PRESENT THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE M.G.S. KAMAL REVIEW PETITION NO.12 OF 2022 BETWEEN: (BY SRI. DEELIP, ADV., FOR SRI. K.V. ARAVIND, ADV.,) THIS REVIEW PETITION IS FILED UNDER SECTION 114 R/W ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED 06/04/2021 PASSED BY THIS HON'BLE COURT IN ITA NO. 868/2017 FOR THE ASSESSMENT YEAR 2010-2011(ANNEXURE-A). TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO BE GRANTED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., MADE THE FOLLOWING: ORDER This petition has been field seeking review of the order dated 06.04.2021 passed in I.T.A.No.868/2017. 2. Learned counsel for the petitioner submits that the order passed by the Commissioner of Income Tax (Appeals) reversed by the Income Tax Appellate tribunal is under challenge at the instance of the assessee in I.T.A.No.273/2021. Therefore, the issue involved in the appeal was not rendered academic. 3. Learned counsel for the revenue did not dispute the aforesaid submission. 4. In view of the fact that the order of Commissioner of Income Tax (Appeals) has been reversed by the tribunal and the order passed by the tribunal is under challenge in I.T.A.No.273/2021, the order dated 06.04.2021 passed in I.T.A.No.868/2017 is recalled. I.T.A.No.868/2017 is restored to file. Accordingly, review petition is allowed. Sd/- JUDGE Sd/- JUDGE SS