SMT. ANUSUYAMMA V. INCOME TAX OFFICER

ITA/712/2017

AI Insights

The case involves an income tax appeal filed by Smt. Anusuyamma against the order of the Income Tax Appellate Tribunal, Bengaluru, which was initially challenged in the High Court of Karnataka. The appeal was admitted on December 5, 2017, and pertained to the assessment year 2011-12. The Tribunal had earlier remanded the matter back to the Assessing Officer for certain aspects, following a miscellaneous petition filed by the appellant, which was allowed on February 8, 2019. Subsequently, the Assessing Officer concluded the assessment by accepting the returned income, leading to the current appeal being rendered academic.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 754424 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 21-09-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: A SHANKAR; BHAIRAVKUTTAIAH
• Keywords: Academic Appeal; Assessing Officer; Assessment Year 2011-12; Income tax appeal; Miscellaneous petition
• Section: 147; 254; 260-A

Judgement Text

" IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.712/2017 BETWEEN : SMT. ANUSUYAMMA #8/1, BEML TOWNSHIP G M PALYA, NEW THIPPASANDRA POST BENGALURU-560075 PAN: AIOPA 0132 D. ...APPELLANT (BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI BHAIRAV KUTTAIAH, ADV. FOR SRI M.LAVA, ADV.) AND : NCOME-TAX OFFICER WARD-4(3)(1) BMTC BUILDING 6TH BLOCK, 80 FEET ROAD KORMANGALA BENGALURU-560095. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26/04/2017 PASSED IN ITA NO.2227/BANG/2016, FOR THE ASSESSMENT YEAR 2011-12, PRAYING THIS HON'BLE COURT TO (A) TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT; (B) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS THEREIN TO THE EXTENT AGAINST THE - 2 - APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'B' BENCH IN ITA NO. 2227/BANG/2016 DATED 26/04/2017 FOR THE ASSESSMENT YEAR 2011-2012 VIDE ANNEXURE-A; AND ETC., THIS APPEAL COMING ON FOR HEARING, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING: J U D G M E N T Learned counsel for the appellant has filed a memo seeking permission to dispose of the matter as having rendered academic with liberty to revive the appeal if the occasion arises. 2. The said memo reads thus: “1. The above named appellant has filed Income Tax Appeal under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal, Bangalore Bench in ITA No.2227/Bang/2016 dated 26.04.2017 for the AY 2011-12. The above appeal has been admitted on 05.12.2017. 2. The appellant had filed a miscellaneous petition against the same order of the Tribunal which was allowed by the Tribunal vide its order in MP No.239/Bang/2017 dated - 3 - 08.02.2019. Copy of the order of the Tribunal enclosed. 3. Pursuant to the same, the Tribunal has remitted the matter back to the file of the Assessing Officer with respect to certain aspect of the merits of the matter vide its order in ITA No.2227/Bang/2016 dated 15.03.2019. Copy of the order of the Tribunal enclosed. 4. The Assessing Officer has concluded the assessment proceedings vide order dated 13.09.2021 under Section 147 r.w.s 254 of the Act accepting the returned income. Copy of the order enclosed. 5. Consequent to the above orders of the Assessing Officer, the present appeal filed before this Hon’ble Court becomes academic. 6. Wherefore, in view of the above submissions the Appellant humbly prays this Hon’ble Court may be pleased to consider the appeal as academic, with the liberty to revive the appeal, if the occasion arises. - 4 - 7. We are extremely sorry for the inconvenience caused to the Hon’ble Court and pray that the Hon’ble Court pass such orders as it deems fit for the advancement of substantial cause of justice. 8. The appeal may be accordingly disposed off.” 3. The said memo is placed on record. 4. Revenue has no objections to dispose of the matter in terms of the memo. In view of the aforesaid, appeal stands disposed of as having rendered academic in terms of the memo, with liberty as sought for. Sd/- JUDGE Sd/- JUDGE NC. "