M/S KINGFISHER TRAINING AND AVIATION SERVICE LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/150/2011HC KarnatakaKAHC01046095201108 January 2020Bench: ALOK ARADHE,RAVI V HOSMANI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the appellant filed a memo seeking leave to withdraw the vakalath. The memo was taken on record. Consequently, the High Court dismissed the appeal for want of prosecution. No decision was rendered on the merits of the substantial questions of law that were intended to be formulated. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by M/s. Kingfisher Training & Aviation Service Ltd. (formerly Kingfisher Airlines Ltd.) against an order dated January 28, 2011, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No. 13/Bang/2010. The assessment year in question was 2005-06. The appellant sought to set aside the ITAT's order. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent was the Assistant Commissioner of Income-tax, Circle 11(5), Bangalore. The matter came up for hearing before the High Court of Karnataka.

What were the issues?

The primary issue before the High Court was to consider the substantial questions of law arising from the ITAT's order dated January 28, 2011, in ITA No. 13/Bang/2010, for the assessment year 2005-06. The appellant sought to allow the appeal and set aside the ITAT's order. The judgment does not record specific arguments made by either the appellant or the respondent regarding the merits of the case. The appellant's counsel filed a memo seeking leave to withdraw the vakalath.

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 8TH DAY OF JANUARY 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE RAVI V.HOSMANI

I.T.A. NO.150 OF 2011

BETWEEN:

M/S. KINGFISHER TRAINING & AVIATION SERVICE LTD (FORMERLY KNOWN AS KINGFISHER AIRLINES LTD) REPRESENTED BY ITS DIRECTOR SRI. T.R. VENKATADRI AGED ABOUT 56 YEARS S/O LATE SRI. RAMAVADHYAR THE UB GROUP, UB TOWER LEVEL 12, UB CITY VITTAL MALLYA ROAD BANGALORE-560001. ... APPELLANT (By Sri. S. PARTHASARATHI, ADV.)

AND:

THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 11(5) 14/3, 5TH FLOOR, R.P. BUILDING NRUPATHUNGA ROAD BANGALORE-560001. ... RESPONDENT (By Sri. K.V. ARAVIND, ADV.)

THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 28-1-2011 PASSED IN ITA NO.13/BANG/2010, FOR THE ASSESSMENT YEAR 2005-06, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THERIN. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT BEARING No.ITA.13/BANG/10 DATED 28-01-2011 (ANNEXURE-A), IN THE INTEREST OF JUSTICE AND EQUITY & ETC.

THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr.S.Parthasarathi, learned counsel for the appellant. Mr.K.V.Aravind, learned counsel for the respondent.

2.

Learned counsel for the appellant files a memo seeking leave of this Court to withdraw the vakalath. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed for want of prosecution.

Sd/- JUDGE

Sd/- JUDGE RV

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