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Karnataka High Court

The Director Of Income Tax vs M/S Cepha Imaging Pvt Ltd on 22 February, 2016

Bench: Jayant Patel, S.Sujatha

                        1

 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

     DATED THIS THE 22ND DAY OF FEBRUARY 2016

                     PRESENT

      THE HON'BLE MR.JUSTICE JAYANT PATEL

                       AND

       THE HON'BLE MRS.JUSTICE S SUJATHA

                  ITA NO.4/2010

BETWEEN

1.    THE DIRECTOR OF INCOME-TAX
      INTERNATIONAL TAXATION
      RASHTROTHANA BHAVAN
      NRUPATHUNGA ROAD
      BANGALORE.

2.    THE INCOME TAX OFFICER
      (INTERNATIONAL TAXATION)
      WARD-1(1), BANGALORE.        ...APPELLANTS

(BY SRI.K.V.ARAVIND, ADVOCATE)

AND

M/S. CEPHA IMAGING PVT.LTD.,
31, KEMPAPURA, HEBBAL
BANGALORE-560 024.                 ...RESPONDENT


(BY SRI.K.K.CHYTHANYA, ADVOCATE)
                             2


     THIS APPEAL IS FILED UNDER SECTION 260-A
OF INCOME TAX ACT 1961, TO SET ASIDE THE
ORDER PASSED BY THE ITAT BANGALORE IN ITA
NO.1180/BANG/2008,        DATED     24.07.2009
CONFIRMING THE ORDER OF THE APPELLATE
COMMISSIONER AND CONFIRM THE ORDER PASSED
BY THE INCOME TAX OFFICER (INTERNATIONAL
TAXATION)   WARD-1(1),   BANGALORE,  IN    THE
INTEREST OF JUSTICE AND EQUITY.


     THIS APPEAL COMING ON FOR HEARING THIS
DAY,   JAYANT   PATEL,  J., DELIVERED  THE
FOLLOWING:

                       JUDGMENT

The present appeal is directed against the Order dated 24.07.2009 passed by the Income Tax Appellate Tribunal in ITA No.1180/Bang/2008.

2. This matter was considered by this Court on 15.05.2016 and the following order was passed:

"Although matter could have been considered in view of Circular No.21/15 dated 10.12.2015 however, Mr. K.V. Aravind, learned counsel for the Revenue seeks time to 3 get additional details for non-applicability of the circular. Hence, stand over to 22.2.2016."

3. Today, Mr. E.I. Sanmathi, learned Counsel appearing for Mr. K.V. Aravind, learned Counsel for the Appellants-Revenue states that as conveyed to him by Mr. K.V. Aravind, learned Counsel, as the subject tax liability is less than Rs.20 lakhs, the same would stand covered by Circular No.21/2015 dated 10.12.2015 and hence the appeal is not to be pursued further and he prays that in view of the Circular dated 10.12.2015, the appeal may be disposed of as not pressed.

4. In view of the aforesaid declaration, the present appeal is disposed of as not pressed.

Sd/-

JUDGE Sd/-

AN/-                                    JUDGE