IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 18TH DAY OF MARCH, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT INCOME TAX APPEAL NO.728 OF 2018 BETWEEN:
1. THE PR. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 2(1), C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ... APPELLANTS (BY SRI K. V. ARAVIND, ADVOCATE) AND:
SRI I. YERRISWAMY 25TH WARD, NEAR SANTOSH BRILLIANT SCHOOL, HOSPET – 583 201, PAN: ACDPY 9259N. ... RESPONDENT (BY SRI M. LAVA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.04.2018 PASSED IN ITA NO.1020/BANG/2015, FOR THE ASSESSMENT YEAR 2006- 2007, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1020/BANG/2015 DATED 25.04.2018 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU.
***** THIS INCOME TAX APPEAL COMING ON FOR HEARING ON INTERLOCUTORY APPLICATION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order passed by the Tribunal, the assessee has filed this appeal. In terms of the said order, the matter was remitted to the Assessing Officer to re- examine the issue by affording an opportunity to the assessee of being heard.
2. On merits, we are of the view that the order passed by the Tribunal is just and proper. It is only granting an opportunity to the assessee of being heard.
Hence, we do not find any substantial question of law that arises for consideration. Hence, this appeal is dismissed.
Sd/- Sd/-
JUDGE JUDGE Rsk/-