BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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ITA/120/2025HC KarnatakaKAHC01037961202522 January 2026Bench: S.G.PANDIT,K. V. ARAVIND2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that the appellant's counsel filed a memo dated January 22, 2026, seeking leave to withdraw the appeal. The reason provided for withdrawal was that a fresh Assessment Order has been passed on remand. The Court accepted the memo and placed it on record. Consequently, the appeal was dismissed as infructuous. The Court did not decide on the merits of the original dispute that led to the ITAT's order. The operative direction was to dismiss the appeal.

What were the facts?

The appellant, Belve Vyavasaaya Seva Sahakari Sangha Ltd., filed an appeal before the High Court of Karnataka against an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The assessment year in question is 2018-19. The appellant sought to set aside the ITAT's order dated August 7, 2024, in ITA No. 819/BANG/2024. The respondents are the Commissioner of Income Tax (Appeals) and the Income Tax Officer. The appellant's counsel filed a memo on January 22, 2026, seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal filed under Section 260-A of the Income Tax Act, 1961, is maintainable in light of the subsequent events? The appellant, through its counsel, sought to withdraw the appeal. The reason stated for withdrawal was that a fresh Assessment Order has been passed on remand. The appellant's contention was that due to this subsequent development, the appeal has become infructuous and therefore, should be permitted to be withdrawn. The revenue did not record any specific arguments in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2026:KHC:3593-DB ITA No. 120 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 120 OF 2025 BETWEEN:

1.

BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., (A SOCIETY REGISTERED UNDER KCS ACT, 1959), H.O.BELVE, HEBRI TALUK, UDUPI DISTRICT- 576212. REP. BY ITS CEO: MR.KEERTHI KUMAR SHETTY. …APPELLANT (BY SRI MAHESH R. UPPIN, ADVOCATE) AND:

1.

THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI- 110001.

2.

THE INCOME TAX OFFICER, WARD-2Q AND TPS, AAYAKAR BHAVAN, MALPE ROAD, ADI-UDUPI, UDUPI-576103. …RESPONDENTS (BY SRI THIRUMALESH M., SENIOR STANDING COUNSEL)

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:3593-DB ITA No. 120 of 2025

THIS ITA / INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA No.819/BANG/2024 DATED 7.08.2024 FOR THE A.Y. No.2018-19 AND ALLOW THIS APPEAL IN THE INTEREST OF JUSTICE AND EQUITY.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Sri Mahesh R. Uppin, learned counsel for the appellant files a memo dated 22.01.2026 seeking leave to withdraw the appeal, stating that on remand, fresh Assessment Order has been passed.

Memo is placed on record.

The appeal is dismissed as infructuous.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE DDU/List No.: 2 Sl No.: 2

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