THE BELGAUM DIST. CENTRAL CO-OP. BANK LTD., vs. THE COMMISSIONER OF INCOME TAX,

ITA/100002/2015HC KarnatakaKAHC02003509201507 April 2025Bench: S G PANDIT,C.M. POONACHA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide any substantive issue on merits. The High Court permitted the appellant (assessee) to withdraw the appeal. The learned counsel for the respondent (Revenue) had no objection to the withdrawal. Consequently, the appeal was dismissed as withdrawn. No specific findings or reasoning on the merits of the case were recorded by the High Court as the appeal was withdrawn by the appellant. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, The Belgaum Dist. Central Co-op. Bank Ltd., filed an appeal before the High Court of Karnataka, Dharwad Bench. The appeal was against an order passed by the Income Tax Appellate Tribunal, Panaji Bench, in ITA.No.105/PNJ/2012 dated 28.11.2014. This order had dismissed an appeal filed by the Revenue for the assessment year 2008-09. The High Court was hearing the appeal for final hearing. The Revenue was the respondent in this appeal.

What were the issues?

The High Court was to decide the appeal filed by the assessee. However, the judgment does not record any specific questions of law or mixed law and fact that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue before the High Court. The only submission recorded is from the learned counsel for the appellant (assessee) seeking permission to withdraw the appeal. The learned counsel for the respondent (Revenue) had no objection to this submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC-D:6175-DB ITA No. 100002 of 2015

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7TH DAY OF APRIL, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA INCOME TAX APPEAL NO.100002 OF 2015 BETWEEN: THE BELGAUM DIST. CENTRAL CO-OP. BANK LTD., OPP. CENTRAL BUS STAND, OLD P.B. ROAD, BELGAUM. REP. BY ITS GENERAL MANAGER. …APPELLANT (BY SMT. ANUSHA, ADVOCATE FOR SRI. ASHOK A KULKARNI, SRI. K.R. PRASAD, NEILOO PRASAD, ADVOCATE)

AND: THE COMMISSIONER OF INCOME TAX, BELGAUM, DR. AMBEDKAR ROAD. …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME- TAX ACT, 1961 AGAINST ORDER PASSED IN ITA.NO.105/PNJ/2012 DATED 28.11.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, FOR THE ASSESSMENT YEAR 2008-09, DISMISSING THE APPEAL FILED BY THE REVENUE & ETC.

THIS APPEAL COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: THE HON’BLE MR. JUSTICE S G PANDIT AND THE HON’BLE MR. JUSTICE C.M. POONACHA

ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH

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NC: 2025:KHC-D:6175-DB ITA No. 100002 of 2015

ORAL ORDER (PER: THE HON’BLE MR. JUSTICE S G PANDIT)

Learned counsel Smt. Anusha appearing on behalf of Sri. Ashok A Kulkarni, learned counsel for the appellant submits that the appellant may be permitted to withdraw the appeal.

Submission of learned counsel for the appellant is placed on record. Learned counsel Sri.M Thirumalesh appearing for the respondent/Revenue has no objection.

Appeal stands dismissed as withdrawn.

Sd/- (S G PANDIT) JUDGE

Sd/- (C.M. POONACHA) JUDGE

JTR CT:VP LIST NO.: 1 SL NO.: 48

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