SRI M R SEETHARAM (INDIVIDUAL) vs. THE ASSISTANT COMMISSIONER

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ITA/148/2018HC KarnatakaKAHC01053532201806 September 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the leave sought by the appellant's counsel. Consequently, the appeal was dismissed as withdrawn. The court also granted the appellant the liberty to seek revival of the appeal, should they be advised to do so in the future. No costs were awarded. The specific findings or reasoning of the ITAT or the High Court on any substantive legal or factual issues are not on record, as the appeal was disposed of on a procedural basis.

What were the facts?

The appellant, Sri. M. R. Seetharam, filed an Income Tax Appeal (ITA No. 148/2018) before the High Court of Karnataka at Bengaluru. This appeal arose from an order dated 27.10.2017 passed in ITA No. 1220/BANG/2015 and Cross Objection No. 224/BANG/2015 by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench. The assessment year in question is 2006-2007. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent is the Assistant Commissioner of Income Tax, Circle-6(3)(1), Bengaluru. The appellant sought to formulate and answer substantial questions of law in their favour.

What were the issues?

The primary issue before the High Court was to consider the appeal filed by the assessee, Sri. M. R. Seetharam, against the order of the ITAT for the assessment year 2006-2007. The assessee, through their Senior Counsel, filed a memo seeking leave to withdraw the appeal with liberty to seek revival if advised. The revenue's contentions are not recorded in the judgment as the appeal was withdrawn before any substantive arguments were presented.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.148/2018

BETWEEN

SRI. M. R. SEETHARAM (INDIVIDUAL) GOKULA HOUSE, GOKULA, MATHIKERE, MSR ROAD, BENGALURU-560 054. PAN: AGDPS 5886 M ...APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. ANNAMALAI S., ADVOCATE)

AND

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, 6TH BLOCK, BENGALURU-560 095. …RESPONDENT

THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.10.2017 PASSED IN ITA NO. 1220/BANG/2015 AND CROSS OBJECTION NO. 224/BANG/2015, FOR THE ASSESSMENT YEAR 2006-2007 [VIDE ANNEXURE-A], PRAYING THIS HON'BLE COURT TO (A) TO FORMULATE THE SUBSTANTIAL QUESTIONS

2 OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND ETC.,

THIS ITA COMING ON FOR FINAL HEARING, THIS DAY P.S. DINESH KUMAR J., MADE / DELIVERED THE FOLLOWING:

JUDGMENT Sri. A. Shankar, Senior Advocate for the appellant has filed a memo of even date, seeking leave to withdraw this appeal with liberty to seek revival of the appeal, if so advised.

2.

Memo be kept in record. Leave granted. Appeal is dismissed as withdrawn with liberty as prayed for.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

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