SHRI ARUN KUMAR B M vs. INCOME TAX OFFICER

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ITA/101/2020HC KarnatakaKAHC01023756202009 April 2021Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the memo filed by the learned counsel for the appellant praying for the withdrawal of the appeal. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Shri Arun Kumar.B.M., filed an appeal before the High Court of Karnataka against an order dated February 19, 2020, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in ITA No.667/Bang/2017. The appeal pertains to the assessment year 2013-14. The appellant sought to set aside the ITAT's order to the extent it was prejudicial to him. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court was hearing the appeal for orders.

What were the issues?

The High Court had to decide whether to allow the appeal filed by the assessee, Shri Arun Kumar.B.M., against the order of the ITAT, Bengaluru, for the assessment year 2013-14. The specific grounds of appeal and the arguments presented by the assessee and the revenue are not detailed in the provided judgment. The judgment only records that the appellant's counsel filed a memo praying for the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA 101/2020 1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT

THE HON’BLE MR.JUSTICE SATISH CHANDRA SHARMA AND

THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY

I.T.A.No.101/2020 BETWEEN: Shri Arun Kumar.B.M., S/o Malavaiah.R.M., # 37, 1st "A" Cross, 'Udayaravi', Veerappa Road, Hanumanthanagar, Bengaluru - 560 019, PAN: AHDPA9846L

… APPELLANT

(By Sri Narendra Kumar Jayantilal Jain, Adv.)

AND:

Income Tax Officer, Ward 5(3)(5), Bengaluru - 560 095.

… RESPONDENT

This Income Tax Appeal is filed under Section 260-A of Income Tax Act, 1961, praying to set aside the impugned order dated 19.02.2020 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA No.667/Bang/2017 for the

ITA 101/2020 2

assessment year 2013-14 to the extent prejudicial to the appellant.

This appeal coming on for Orders, this day, Satish Chandra Sharma J., delivered the following:

JUDGMENT

1.

Learned Counsel for the appellant has filed a memo praying for withdrawal of the appeal.

2.

Memo is accepted. Appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

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