DR T V NAGARATHNAMMA vs. THE INCOME TAX OFFICER

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ITA/136/2011HC KarnatakaKAHC01039555201101 February 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the assessee had filed a memo seeking leave of the Court to withdraw the appeal. This memo was taken on record. For the reasons stated in the memo, the High Court dismissed the appeal as withdrawn. The Court granted liberty to the assessee to revive the appeal if occasion arises. No decision was made on the merits of the substantial questions of law or the findings of the ITAT. The operative direction was the dismissal of the appeal as withdrawn.

What were the facts?

The assessee, Dr. T.V. Nagarathnamma, proprietor of Maruti Nursing & Maternity Home, filed an appeal before the High Court of Karnataka against an order dated January 7, 2011, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 47(Bang)/2010. This order pertained to the assessment year 1999-2000. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The assessee sought to formulate substantial questions of law and set aside the findings of the ITAT to the extent they were against the appellant.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law arising from the ITAT's order dated January 7, 2011, in ITA No. 47(Bang)/2010 for the assessment year 1999-2000. The assessee, through their counsel, sought to withdraw the appeal. The judgment does not record any specific arguments made by either the assessee or the revenue regarding the merits of the case or the substantial questions of law that might have been formulated. The decision to dismiss the appeal was based on the assessee's request to withdraw it.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.136 OF 2011 BETWEEN: DR. T.V. NAGARATHNAMMA PROP. MARUTI NURSING & MATERNITY HOME, NO.5 IYANNA SETTY LAYOUT MYSORE ROAD, BANGALORE-560026. .... APPELLANT (BY MR. A. SHANKAR, SR. COUNSEL WITH MR. S. ANNAMALAI, ADV., FOR MR. M. LAVA, ADV.,) AND: THE INCOME TAX OFFICER WARD 4(4), UNITY BUILDING ANNEX MISSION ROAD, BANGALORE-560027. ... RESPONDENT (BY MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07.01.2011 PASSED IN ITA NO.47(BANG)/2010 FOR THE ASSESSMENT YEAR 1999- 2000, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY

2 THE TRIBUNAL IN ITA NO.47(BANG)/2010 DATED 07.01.2011, IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.A.Shankar, learned Senior counsel for Mr.S.Annamalai, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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