THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S R R GOLD PALACE

ITA/118/2021HC KarnatakaKAHC01008863202109 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 appellants, praying for the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The court granted liberty to the appellants to file a fresh appeal in the future if the need arises. Importantly, the court explicitly stated that the questions of law framed in the present appeal were left open, meaning they were not decided on merits. No specific findings were made on the substantive issues that might have been raised in the original appeal before the Tribunal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax (appellants) against M/s. R.R. Gold Palace (respondent). The appeal challenges an order dated 31.08.2020 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA No.903/Bang/2018, pertaining to the assessment year 2008-09. The appellants are the revenue authorities, and the respondent is the assessee. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Karnataka at Bengaluru heard the matter.

What were the issues?

The primary issue before the High Court was whether to proceed with the appeal filed by the revenue. The appellants, represented by their counsel, filed a memo praying for the withdrawal of the appeal. The judgment does not record any specific questions of law framed by the appellants for determination by the High Court. Therefore, the only matter for the High Court's decision was the acceptance of the withdrawal memo and the consequent disposal of the appeal. The revenue's contention was to withdraw the appeal, while the respondent's (assessee's) contention is not recorded.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA 118/2021 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.118/2021 BETWEEN: 1. The Pr. Commissioner of

Income-Tax, CIT(A),

Central Circle,

C.R.Building,

Queen's Road,

Bengaluru - 560 001.

The Deputy Commissioner

of Income-Tax,

Central Circle-1(1),

C.R.Building,

Queen's Road,

Bengaluru - 560 001.

… APPELLANTS

(By Sri Aravind.K.V., Adv.)

AND:

M/s.R.R.Gold Palace, No.88, Between 6th & 7th Cross, Sampige Road, Malleshwaram, Bengaluru - 560 003, PAN: AAIFR7575B

… RESPONDENT

ITA 118/2021 2

This Income Tax Appeal is filed under Section 260A of the Income Tax Act, 1961, praying to set aside the order dated 31.08.2020 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA No.903/Bang/2018, for the assessment year 2008-09.

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

JUDGMENT

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

Memo is accepted. Appeal is dismissed as withdrawn with liberty to file a fresh appeal in case need arises in future. It is needless to mention that the questions of law framed in the present appeal are left open.

Sd/- JUDGE

Recent GST High Court judgments

Search GST case law →