M.R. Kodandaram v. The Assistant Commissioner of Wealth-tax, Central Circle-1(2), Bengaluru
[Citation -2020-LL-0102-25]

Citation 2020-LL-0102-25
Appellant Name M.R. Kodandaram
Respondent Name The Assistant Commissioner of Wealth-tax, Central Circle-1(2), Bengaluru
Court HIGH COURT OF KARNATAKA
Relevant Act Wealth-tax
Date of Order 02/01/2020
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags re-opening of assessment • wealth tax • grant relief • jurisdiction of assessing officer
Bot Summary: We find that grounds urged, issue involved and substantial question raised in this appeal are all academic in nature, inasmuch as, substantial relief which appellant had sought for before tribunal has been granted. Issue relating to right of the Assessing Officer to issue notice under Section 17 of the Wealth Tax Act, 1957, for re-opening the assessment has not been dealt by the tribunal, though assessee had filed cross-objections. Present appeal has been 3 preferred by the assessee, being aggrieved by the order of rejection of cross-objections by tribunal. Sri.A.Shankar, learned senior counsel appearing for appellant is correct in contending that in the event of revenue were to come in appeal against the order of the tribunal granting relief to the assessee, appellant herein should be permitted to pursue its grievance with regard to the very jurisdiction of the Assessing Officer in issuing the notice for re-opening. The issue relating to re-opening of assessment being academic in nature and as on date there being no appeal filed by the revenue against grant of relief to assessee, we do not propose to go into the right of Assessing Officer to reopen the assessment particularly in the backdrop of revenue having not filed any appeal against the order of tribunal whereunder substantial relief to the assessee has already been granted. This appeal is dismissed/disposed of with liberty to the assessee to revive this appeal in the 4 event of revenue preferring or filing appeal against the order of tribunal dated 27.11.2018.


IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 2ND DAY OF JANUARY 2020 PRESENT HON BLE MR. JUSTICE ARAVIND KUMAR AND HON BLE MR. JUSTICE N.S. SANJAY GOWDA W.T.A.NO.6/2019 BETWEEN: SRI. M.R. KODANDARAM GOKULA HOUSE, GOKULA, MATHIKERE BENGALURU 560 054. APPELLANT (BY SRI. S. SHANKAR, SR. COUNSEL A/W SRI. CHANDRASEKHAR V, ADVOCATE) AND: ASSISTANT COMMISSIONER OF WEALTH - TAX CENTRAL CIRCLE - 1(2) BMTC BUILDING, 6TH BLOCK KORAMANGALA BENGALURU 560 095. RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WEALTH TAX APPEAL IS FILED UNDER SECTION 27A OF WEALTH TAX ACT, 1957 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER SAME IN FAVOUR OF 2 APPELLANT AND TO ALLOW APPEAL OF APPELLANT AND SET ASIDE FINDINGS TO EXTENT AGAINST APPELLANT IN TH EORDER PASSED BY INCOME TAX APPELLATE TRIBUNAL, C BENCH BANGALORE IN CO. NO.118/BANG/2018 ARISING OUT OF WTA 48/BANG/2018 FOR ASSESSMENT YEAR 2009- 2010 DATED 20.11.2018 VIDE ANNEXURE A. THIS APPEAL COMING ON FOR ADMISSION THIS DAY, ARAVIND KUMAR J, DELIVERED FOLLOWING: JUDGMENT We have heard Sri.A.Shankar, learned Senior counsel appearing for appellant and Sri.K.V.Aravind, learned panel counsel appearing for respondent. 2. We find that grounds urged, issue involved and substantial question raised in this appeal are all academic in nature, inasmuch as, substantial relief which appellant had sought for before tribunal has been granted. However, issue relating to right of Assessing Officer to issue notice under Section 17 of Wealth Tax Act, 1957, for re-opening assessment has not been dealt by tribunal, though assessee had filed cross-objections. Hence, present appeal has been 3 preferred by assessee, being aggrieved by order of rejection of cross-objections by tribunal. 3. Sri.A.Shankar, learned senior counsel appearing for appellant is correct in contending that in event of revenue were to come in appeal against order of tribunal granting relief to assessee, appellant herein should be permitted to pursue its grievance with regard to very jurisdiction of Assessing Officer in issuing notice for re-opening. 4. issue relating to re-opening of assessment being academic in nature and as on date there being no appeal filed by revenue against grant of relief to assessee, we do not propose to go into right of Assessing Officer to reopen assessment particularly in backdrop of revenue having not filed any appeal against order of tribunal whereunder substantial relief to assessee has already been granted. As such, this appeal is dismissed/disposed of with liberty to assessee to revive this appeal in 4 event of revenue preferring or filing appeal against order of tribunal dated 27.11.2018. SD/- JUDGE SD/- JUDGE DR M.R. Kodandaram v. Assistant Commissioner of Wealth-tax, Central Circle-1(2), Bengaluru
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