1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 19TH DAY OF OCTOBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.244 OF 2016 BETWEEN: M/S JEANS KNIT PVT. LTD., [A PRIVATE COMPANY LIMITED BY SHARES, INCORPORATED UNDER COMPANIES ACT, 1956] HAVING ITS OFFICES AT: NO.21, E1, II PHASE PEENYA INDUSTRIAL AREA BANGALORE - 560058. ... APPELLANT (BY Mr. T. SURYANARAYANA RAO, ADV.,) AND: ASST. COMMISSIONER OF INCOME-TAX CIRCLE -11(5) BANGALORE - 560075. RESPONDENT (BY Mr. JEEVAN J. NEERALGI AND Mr. E.I.SANMATHI, ADVS.) THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27.11.2015 PASSED IN ITA NO.1105/BANG/2013 FOR ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON BLE COURT MAY BE PLEASED TO: (I) ADMIT INSTANT APPEAL TO ANSWER SUBSTANTIAL QUESTIONS OF LAW SET OUT IN PARA 23 ABOVE. (II) SET ASIDE IMPUGNED ORDER AT ANNEXURE-A PASSED BY ITAT, TO EXTENT DISMISSING ITA 2 NO.1105/BANG/2013 ON 27.11.2015 FOR ASSESSMENT YEAR 2008-09 AS FILED BY APPELLATE - ASSESSEE BEFORE TRIBUNAL AND PASS SUCH FURTHR AND OTHER ORDERS IN FAVOUR OF APPELLANT AS THIS HON'BLE COURT MAY DEEM FIT TO GRANT, IN FACTS AND CIRCUMSTANCES OF CASE IN INTERESTS OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as Act for short) has been preferred by assessee. subject matter of appeal pertains to Assessment year 2008-09. appeal was admitted by bench of this Court vide order dated 25.10.2018 on following substantial questions of law: (i) Whether on facts and circumstances of case, tribunal erred in dismissing appeal filed by appellant holding issues to be academic? (ii) Whether Tribunal erred in not deciding all grounds raised in appellant's appeal on merits by considering material and 3 submissions on record? 2. For reasons assigned by us in judgment passed today in I.T.A.Nos.559/2015, 571/2016 and 580/2016, questions involved in these appeals are rendered academic. Therefore, appeal is dismissed. Sd/- JUDGE Sd/- JUDGE ss Jeans Knit Pvt. Ltd. v. Asst. Commissioner of Income-tax Circle-11(5), Bangalore