M/S CONSULATE CONSTRUCTIONS vs. THE ASST. COMMISSIONER OF INCOME TAX

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ITA/160/2016HC KarnatakaKAHC01022745201607 July 2021Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered a memo filed by the learned counsel for the appellant (assessee) seeking leave to withdraw the appeal. The memo was placed on record. For the reasons assigned in the memo, the Court dismissed the appeal as withdrawn. However, the Court granted liberty to the assessee to revive the appeal if the occasion arises in the future. No decision was made on the substantial questions of law or the merits of the ITAT's order.

What were the facts?

The assessee, M/s. Consulate Constructions, represented by its partner Mr. Fazal Ur Rahaman, filed an appeal before the High Court of Karnataka. The appeal was against a common order dated 24.09.2015 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore 'C' Bench, in ITA No.1209-1211/Bang/2014. This order pertained to assessment years 2004-05 to 2006-07. The assessee sought to formulate substantial questions of law and have the ITAT's findings set aside to the extent they were against the assessee. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the substantial questions of law, as stated by the appellant, need to be formulated and answered in favour of the appellant? (Question of law) 2. Whether the findings of the ITAT in ITA No.1209-1211/Bang/2014 for assessment years 2004-05 to 2006-07, to the extent against the appellant, should be set aside? (Mixed question of law and fact) Assessee's Contention: The assessee, through its learned counsel, filed a memo seeking leave of the Court to withdraw the appeal. No specific arguments on the merits of the case were recorded. Revenue's Contention: The Revenue, through its learned counsel, was present. No specific arguments on the merits of the case were recorded.

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 7TH DAY OF JULY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR ITA NO.160 OF 2016 BETWEEN: M/s.Consulate Constructions represented by its Partner Mr.Fazal Ur Rahaman Unit No.102, Consulate I No.1, Richmond Road Bangalore - 560 025.

... Appellant (By Sri V Chandrashekar, Advocate) AND: The Asst. Commissioner of Income Tax Circle1(1) Bangalore. ... Respondent (By Sri. K.V. Aravind, Advocate) - - - This ITA is filed under Section 260-A of Income Tax Act 1961, arising out of order dated: 24.09.2015 passed in ITA No.1209-1211/Bang/2014, for the Assessment year 2004-05 to 2006-07 praying to: i) To formulate the substantial questions of law as stated above and answer the same in favour of the appellant. ii) To allow the appeal and set aside the findings to the extent against the appellant in the common order of the Income Tax Appellant Tribunal, Bangalore 'C' Bench,

2 Bengaluru in ITA No.1209-1211/Bang/2014 relating to assessment years 2004-05 to 2006-07. iii) To pass such other orders, as this Hon'ble Court deems fit and proper to meet the ends of Justice. This ITA coming on for hearing, this day, Alok Aradhe J., delivered the following: JUDGMENT

Mr. V. Chandrashekar, learned counsel for the assessee.

Mr. K.V. Aravind, learned counsel for the Revenue.

Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal.

The said memo is placed on record.

For the reasons assigned in the memo, the appeal is dismissed as withdrawn with a liberty to revive the same, if occasion so arises. Sd/- JUDGE Sd/- JUDGE HR

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