Rp/154/2020 Of Pr Commissioner Of Income Tax - 4 v. Smt P Divya

Digitallysigned byPRAMILA G VLocation:HIGH COURTOFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16 DAY OF FEBRUARY, 2024 PRESENT THE HON'BLE MR JUSTICE R DEVDAS AND THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE REVIEW PETITION NO. 154 OF 2020 IN I T A NO. 98 OF 2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX - (4), BMTC COMPLEX, KORAMANGALA, BANGALORE. 2. INCOME TAX OFFICER, WARD 4(2)(3), BENGALURU. WARD 4(2)(3), BENGALURU. …PETITIONERS (BY SRI SANMATHI E I, ADVOCATE) AND: SMT P DIVYA, NO.25, MUNNEKOLALU, MARATHAHALLI, BANGALORE-560037, PAN-ANCPD 7817R. …RESPONDENT (BY SRI LIKITH R P, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 READ WITH SECTION 114 OF CPC PRAYING TO: 1. REVIEW THE JUDGMENT DATED 30.08.2019 IN ITA NO.98/2018 AND RESTORE THE APPEAL OF THE PETITIONER-APPELLANT TO BE HEARD INDEPENDENTLY AFRESH. 2. TO PASS SUITABLE ORDERS THAT 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 FURTHER ORDERS THIS DAY, R DEVDAS J., MADE THE FOLLOWING: ORDER This Review Petition was filed at the hands of the revenue having regard to the liberty reserved by this Court in its order dated 30.08.2019 permitting the appellants to seek revival of the appeal, if it is found that the matter falls within the exception carved out in Clause 10 of Circular Bearing No.3/2018. 2. It is the contention of the revenue which has filed the Review Petition that since this case falls under the exception carved out in Clause 10, the order passed by this Court had to be recalled while restoring the appeal. 3. However, inspite of sufficient time being granted to the Review petitioners to furnish the information relating to the revenue audit objection to sustain the contention of the revenue that this case falls under the exception, the Review petitioners are unable to furnish the documents to support its contention. 3. In that view of the matter, the Review Petition stands dismissed. 4. However, at the request of the learned counsel for the revenue, once again liberty is reserved to the revenue to seek revival of this order after necessary documents are obtained by the revenue, which would show that this case falls under the exception in Clause 10 of the Circular Bearing No.3 of 2018. Sd/- JUDGE Sd/- JUDGE BRN List No.: 1 Sl No.: 8