Karnataka High Court
The Pr.Commissioner Of Income-Tax, Cit ... vs Shri Dinesh Kumar Singhi on 19 June, 2018
Bench: Vineet Kothari, S.Sujatha
1/10
IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 19TH DAY OF JUNE 2018
PRESENT
THE HON'BLE DR.JUSTICE VINEET KOTHARI
AND
THE HON'BLE MRS.JUSTICE S.SUJATHA
I.T.A. No.132/2017 c/w
I.T.A. Nos.133, 134, 135, 136, 137 AND 138 OF 2017
IN I.T.A.No.132/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF INCOME-TAX,
CIT (A), 5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX, CENTRAL CIRCLE 1(2),
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
SHRI DINESH KUMAR SINGHI
NO.19, SINGHI VILLA,
NORRIS ROAD,
SHANTHINAGAR,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
2/10
THIS INCOME TAX APPEAL IS FILED UNDER SECTION
260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER
DATED 30/09/2016 PASSED IN S.P.NO.137/BANG/2016 (IN ITA
NO.699/BANG/2015), FOR THE ASSESSMENT YEAR 2005-2006
PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF
LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE
THE ORDERS PASSED BY THE ITAT, BENGALURU IN SP
NO.137/BANG/2016 (IN ITA NO.699/BANG/2015) DATED
30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE
COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),
BENGALURU. 3. TO PASS SUCH OTHER SUITABLE ORDERS AS
THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS
AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF
JUSTICE AND EQUITY.
IN I.T.A.No.133/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF INCOME-TAX,
CIT (A), 5TH FLOOR,
BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX, CENTRAL CIRCLE 1(2),
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD,
KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
SHRI DINESH KUMAR SINGHI
NO.19, SINGHI VILLA,
NORRIS ROAD,
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
3/10
SHANTHINAGAR,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
30/09/2016 PASSED IN S.P.NO.138/BANG/2016 (IN ITA
NO.670/BANG/2015), FOR THE ASSESSMENT YEAR 2006-2007
PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF
LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE
THE ORDER PASSED BY THE ITAT, BENGALURU IN S.P.NO.
138/BANG/2016 (IN ITA NO.670/BANG/2015) DATED
30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE
COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),
BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS
THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS
AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF
JUSTICE AND EQUITY.
IN I.T.A.No.134/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF INCOME-TAX,
CIT (A), 5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX, CENTRAL CIRCLE 1(2),
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
SHRI DINESH KUMAR SINGHI
NO.19, SINGHI VILLA,
NORRIS ROAD,
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
4/10
SHANTHINAGAR,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER
DATED:30/09/2016 PASSED IN S.P. NO. 139/BANG/2016 (IN
ITA NO.671/BANG/2015), FOR THE ASSESSMENT YEAR 2007-
2008 PRAYING TO I. FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL
AND SET ASIDE THE ORDER PASSED BY THE ITAT,
BENGALURU IN SP NO. 139/BANG/2016 (IN ITA NO.
671/BANG/2015) DATED:30/09/2016 CONFIRMING THE
ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH
OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS
FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE
CASE IN THE INTEREST OF JUSTICE AND EQUITY.
IN I.T.A.No.135/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF INCOME-TAX,
CIT (A), 5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX, CENTRAL CIRCLE 1(2),
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
SHRI DINESH KUMAR SINGHI
NO.19, SINGHI VILLA,
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
5/10
NORRIS ROAD,
SHANTHINAGAR,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
30/09/2016 PASSED IN S.P.NO. 140/BANG/2016 (IN ITA
NO.1053/BANG/2015), FOR THE ASSESSMENT YEAR 2010-
2011. PRAYING TO I. FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL
AND SET ASIDE THE ORDER PASSED BY THE ITAT,
BENGALURU IN SP NO. 140/BANG/2016 (IN ITA NO.
1053/BANG/2015) DATED:30/09/2016 CONFIRMING THE
ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH
OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS
FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE
CASE IN THE INTEREST OF JUSTICE AND EQUITY.
IN I.T.A.No.136/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF INCOME-TAX,
CIT (A), 5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX, CENTRAL CIRCLE 1(2),
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
6/10
AND :
SHRI DINESH KUMAR SINGHI
NO.19, SINGHI VILLA,
NORRIS ROAD,
SHANTHINAGAR,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
30/09/2016 PASSED IN S.P.NO. 141/BANG/2016 (IN ITA NO.
1054/BANG/2015), FOR THE ASSESSMENT YEAR 2011-2012.
PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF
LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE
THE ORDER PASSED BY THE ITAT, BENGALURU IN SP NO.
141/BANG/2016 (IN ITA NO. 1054/BANG/2015)
DATED:30/09/2016 CONFIRMING THE ORDER OF THE
APPELLLATE COMMISSIONER AND CONFIRM THE ORDER
PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE
ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN
THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.
IN I.T.A.No.137/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF INCOME-TAX,
CIT (A), 5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX, CENTRAL CIRCLE 1(2),
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
7/10
AND :
Ms. SNEHALATHA SINGHI
FLAT No.101, PRIDE ELITE,
No.10, MUSEUM ROAD,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
30/09/2016 PASSED IN S.P.NO. 142/BANG/2016 (IN ITA
NO.1055/BANG/2015), FOR THE ASSESSMENT YEAR 2010-
2011. PRAYING TO: 1. FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW STATED THEREIN. 2. ALLOW THE APPEAL
AND SET ASIDE THE ORDERS PASSED BY THE ITAT,
BENGALURU IN S.P.NO. 142/BANG/2016 (IN ITA NO.
1055/BANG/2015) DATED:30/09/2016 CONFIRMING THE
ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE-1(2), BENGALURU. 3. TO PASS SUCH
OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS
FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE
CASE IN THE INTEREST OF JUSTICE AND EQUITY.
IN I.T.A.No.138/2017:
BETWEEN :
1. THE Pr. COMMISSIONER OF
INCOME-TAX, CIT (A),
5TH FLOOR,
BMTC BUILDING,
80 FEET ROAD,
KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER
OF INCOME-TAX,
CENTRAL CIRCLE 1(2),
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
8/10
PRESENT ADDRESS CIRCLE-1 (1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD,
KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
Ms. SNEHALATHA SINGHI
FLAT No.101, PRIDE ELITE,
No.10, MUSEUM ROAD,
BENGALURU. ...RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
30/09/2016 PASSED IN S.P.NO. 143/BANG/2016 (IN ITA NO.
1056/BANG/2015), FOR THE ASSESSMENT YEAR 2011-2012.
PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF
LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE
THE ORDER PASSED BY THE ITAT, BENGALURU IN S.P.NO.
143/BANG/2016 (IN ITA NO. 1056/BANG/2015)
DATED:30/09/2016 CONFIRMING THE ORDER OF THE
APPELLATE COMMISSIONER AND CONFIRM THE ORDER
PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE
ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN
THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.
THESE APPEALS COMING ON FOR ADMISSION, THIS
DAY, Dr. VINEET KOTHARI, J., DELIVERED THE FOLLOWING:
Date of Judgment 19-06-2018, ITA No.132/2017
& connected matters
The Pr. Commissioner of Income Tax & another Vs.
Shri Dinesh Kumar Singhi
9/10
JUDGMENT
Mr. K.V.Aravind, Adv. for Appellants - Revenue Mrs. S.R.Anuradha, Adv. for Respondent - Assessee Learned Counsel at the Bar had brought to our notice that the present Appeals have been filed by the Revenue arising from the interlocutory order passed by the learned Income Tax Appellate Tribunal on stay applications filed by the Respondent-Assessee, extending the period of stay since the appeal itself could not be decided within the statutory period for which stay could be granted by the learned Tribunal u/s. 254 (2A) of the Act.
2. The impugned order was passed by the learned Tribunal on Stay Applications on 30.09.2016, but now during the pendency of the present Appeals before this Court, the main appeals also have been decided recently by the learned Tribunal on 10.04.2018. The copy of the Order passed by the Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters The Pr. Commissioner of Income Tax & another Vs. Shri Dinesh Kumar Singhi 10/10 learned Tribunal disposing of the Appeals of the Assessee are placed on record.
In view of the aforesaid, the present Appeals filed by the Revenue arising from interlocutory order passed by Tribunal have been rendered infructuous and the same are accordingly disposed of.
Sd/-
JUDGE Sd/-
JUDGE AN/-