M/S CHARIS AGRO AND COLD vs. THE PRINCIPAL COMMISSIONER OF

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ITA/100014/2024HC KarnatakaKAHC02007334202409 July 2025Bench: R.DEVDAS,K V ARAVIND2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant had filed a memo seeking leave to withdraw the appeal. The memo was taken on record subject to all just exceptions. Consequently, the appeal was dismissed as withdrawn. No substantial questions of law were formulated or decided by the High Court, nor were any arguments from either side recorded or addressed on merits. The operative direction was solely to dismiss the appeal as withdrawn.

What were the facts?

The assessee, M/s. Charis Agro and Cold Storage, filed an appeal before the High Court of Karnataka, Dharwad Bench, against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed under Section 260A of the Income Tax Act, 1961. The challenge was to the ITAT's order in ITA No.19/PAN/2019 dated 20.09.2023 for Assessment Year (AY) 2013-14. This order, in turn, was related to a rectification order under Section 154 read with Section 263 of the IT Act, passed by the Principal Commissioner of Income Tax, Belagavi, bearing PAN AAFFC0077N, dated 19.11.2018, also for AY 2013-14.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the ITAT's order and decide the appeal. The appellant sought to set aside the ITAT's order. The judgment does not explicitly state the specific questions of law framed by the appellant or the revenue's arguments. However, the context indicates that the appeal concerns the validity and correctness of the rectification order passed by the Principal Commissioner of Income Tax, which was reviewed by the ITAT. The appellant’s counsel sought to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260A,Section 154,Section 263

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC-D:8498-DB ITA No.100014 of 2024

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 9TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE R.DEVDAS AND THE HON'BLE MR. JUSTICE K V ARAVIND INCOME TAX APPEAL NO.100014 OF 2024 BETWEEN: M/S. CHARIS AGRO AND COLD STORAGE, NO.1313, KIADB INDUSTRIAL AREA, AUTOR NAGAR, BELAGAVI. - APPELLANT (BY SRI. ASHOK K. KULKARNI AND SRI. PRASANNA N. URALA, ADVOCATES)

AND: THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R. AMBEDKAR ROAD, OPP. CIVIL HOSPITAL, BELAGAVI. - RESPONDENT

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME- TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ALLOW THE APPEAL BY SETTING ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.19/PAN/2019 DATED 20.09.2023 FOR AY:2013- 14 IN ANNEXURE-‘A’, THE RECTIFICATION ORDER UNDER SECTION 154 R/W SEC. 263 OF THE I.T. ACT OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, BELAGAVI, BEARING PAN: AAFFC0077N DATED 19.11.2018 FOR AY: 2013-14 IN ANNEXURE-‘C’ & ETC.

THIS ITA COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: THE HON'BLE MR. JUSTICE R.DEVDAS AND THE HON'BLE MR. JUSTICE K V ARAVIND

MOHANKUMAR B SHELAR Digitally signed by MOHANKUMAR B SHELAR Location: High Court of Karnataka, Dharwad Bench Date: 2025.07.10 14:16:29 +0530

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HC-KAR NC: 2025:KHC-D:8498-DB ITA No.100014 of 2024

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE R.DEVDAS)

Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal.

The memo is taken on record subject to all just exceptions.

Accordingly the appeal stands dismissed as withdrawn.

Sd/- (R.DEVDAS) JUDGE

Sd/- (K V ARAVIND) JUDGE BVV CT:VP LIST NO.: 2 SL NO.: 27

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