Commissioner of Income-tax, Central Circle, Bangalore / Deputy Commissioner of Income-tax, Central Circle-1(2), Bangalore v. D.V. Harish - 2014-LL-1215-35

Citation	2014-LL-1215-35
Appellant Name	Commissioner of Income-tax, Central Circle, Bangalore / Deputy Commissioner of Income-tax, Central Circle-1(2), Bangalore
Respondent Name	D.V. Harish
Court	HIGH COURT OF KARNATAKA
Relevant Act	Income-tax
Date of Order	15/12/2014
Assessment Year	2008-09
Judgment	View Judgment
Bot Summary:	This appeal coming on for admission this day, N Kumar J., delivered the following: JUDGMENT The revenue has preferred this appeal against the order passed by the tribunal directing the first appellate authority to decide the appeal on merits after setting- aside the orders of the first appellate authority. The assessee preferred an appeal before the Commissioner of Income Tax without depositing the admitted tax as required under Section 249(4)(a) of the Act. The first appellate authority dismissed the appeal. The assessee paid the admitted tax. The tribunal following the Judgment of this Court in CIT-III vs K 3 SATISH KUMAR SINGH reported in 80 CCH 112 KarHC, set-aside the order of the first appellate authority and remitted the matter back to the appellate authority to examine the claim of the assessee on merit and also to verify, whether the admitted tax has been paid or not. It is against the said order, the present appeal is filed. If the assessee has paid the admitted tax, the order passed by the tribunal cannot be found fault with and therefore, we do not see any merit in the appeal.

1 IN HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS 15th DAY OF DECEMBER 2014 PRESENT HON BLE MR JUSTICE N. KUMAR AND HON BLE MR JUSTICE B. MANOHAR ITA NO. 332/2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C R BUILDINGS QUEENS ROAD BANGALORE 560001. 2. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(2), BANGALORE .. Appellants (By Sri E I SANMATHI, Adv.) And: SHRI D V HARISH NO.1702, TOWER C, MANTRI GREENS APARTMENTS MALLESHWARAM BANGALORE 560003. .. Respondent THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 07-03-2014 PASSED IN ITA 2 NO.144/BANG/2014, FOR ASSESSMENT YEAR 2008-09 PRAYING TO DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTEHR QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE APPELLATE ORDER DATED 07/03/2014 PASSED BY INCOME TAX APPELLATE TRIBUNAL, B BENCH, BANGALORE IN APPEAL PROCEEDINGS NO.ITA NO.144/BANG/2014 FOR ASSESSMENT YEAR 2008-09. This appeal coming on for admission this day, N Kumar J., delivered following: JUDGMENT revenue has preferred this appeal against order passed by tribunal directing first appellate authority to decide appeal on merits after setting- aside orders of first appellate authority. 2. assessee preferred appeal before Commissioner of Income Tax (Appeals) without depositing admitted tax as required under Section 249(4)(a) of Act. Therefore, first appellate authority dismissed appeal. assessee preferred appeal to tribunal. In meanwhile, assessee paid admitted tax. Therefore, tribunal following Judgment of this Court in CIT-III vs K 3 SATISH KUMAR SINGH reported in (2012) 80 CCH 112 KarHC, set-aside order of first appellate authority and remitted matter back to appellate authority to examine claim of assessee on merit and also to verify, whether admitted tax has been paid or not. It is against said order, present appeal is filed. 3. It is not in dispute that admitted tax has been paid. If assessee has paid admitted tax, order passed by tribunal cannot be found fault with and therefore, we do not see any merit in appeal. Accordingly, appeal is dismissed. Sd/- JUDGE Sd/- JUDGE Brn Commissioner of Income-tax, Central Circle, Bangalore / Deputy Commissioner of Income-tax, Central Circle-1(2), Bangalore v. D.V. Harish

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