Wa/602/2023 Of The Pr.commissioner Of Income Tax v. Sri Narayanan Kollakkil Kutty

Digitally signed byANUSHA VLocation: HIGHCOURT OFKARNATAKA - 1 - NC: 2024:KHC:2837-DBWA No. 602 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20 DAY OF JANUARY, 2024 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA -WRIT APPEAL NO.602 OF 2023 (TIT) BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX BENGALURU-1, BMTC BUILDING 80 FEET ROAD, 6 BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU-560 095 2. THE INCOME TAX OFFICER WARD-6(2)(1), ROOM NO.310 3 FLOOR, BMTC COMMERCIAL COMPLEX, 80 FEET ROAD KORAMANGALA BENGALURU -560 095 …APPELLANTS (BY SHRI. M. DILIP, STANDING COUNSEL) AND: SRI. NARAYANAN KOLLAKKIL KUTTY S/O SRI MADHAVAN NAIR AGED ABOUT 64 YEARS NO.24/25, BYRAVESHWARA INDUSTRIAL ESTATE, ANDRAHALLI MAIN ROAD VISWANEEDAM POST PEENYA 2 STAGE BENGALURU-560 091 …RESPONDENT (BY Ms. JINITA CHATTERJEE, ADVOCATE FOR SHRI. S. PARTHASARATHI, ADVOCATE) - 2 - NC: 2024:KHC:2837-DBWA No. 602 of 2023 THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN W.P No.17418/2022 (T-IT) DATED 09.09.2022 AND ETC. THIS WRIT APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT This appeal by the Revenue is directed against the order dated September 9, 2022 passed by the Hon’ble Single Judge in W.P.No.17418/2022. 2. Heard Shri M.Dilip, learned standing counsel for the Revenue and Ms.Jinitha Chatterjee, learned advocate for the assessee. 3. At the outset, Ms.Chatterjee submitted that the Hon’ble Single Judge has passed the impugned order by following Circular No.9/2015 passed by the CBDT[1]. Therefore, this appeal is not maintainable on merits. She further submitted that though delay has been condoned by the PCIT[2], refund is not ordered. 1 Central Board of Direct Taxes 2Principal Commissioner of Income Tax - 3 - NC: 2024:KHC:2837-DBWA No. 602 of 2023 4. We have perused the impugned order. There is no dispute with regard to the Hon’ble Single Judge following Circular No.9/2015. Hence, we find no merit in this appeal and accordingly, this appeal stands dismissed. order. 5. In view of disposal of this appeal, pending interlocutory applications, if any, do not survive for consideration and they stand disposed of. No costs. Sd/- JUDGE Sd/- JUDGE