COMMISSIONER OF INCOME TAX vs. ACCION TECHNICAL ADVISORS INDIA

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ITA/177/2016HC KarnatakaKAHC01023117201608 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellants' request for leave to withdraw the appeal. The court noted that learned counsel appearing for the appellants sought leave to withdraw the appeal and that a memo dated 02.11.2017 was filed to this effect. Accordingly, the appeal was disposed of as withdrawn. No decision was made on the merits of the ITAT's order or any substantial questions of law. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

The Commissioner of Income Tax (Exemptions) and the Assistant Director of Income Tax (Exemptions) filed an appeal before the High Court of Karnataka at Bengaluru. The appeal was against an order dated 30.09.2015 passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bengaluru, in ITA No.907/Bang/2014. The assessment year in question was 2009-2010. The respondent in this appeal is Accion Technical Advisors India. The appellants sought to formulate substantial questions of law and set aside the ITAT's order.

What were the issues?

The High Court was to decide whether to grant leave to the appellants to withdraw their appeal. The appellants, represented by Sri E.I. Sanmathi, sought leave to withdraw the appeal. A memo dated 02.11.2017 was filed in support of this request. The respondent was represented by Sri T. Suryanarayana. No specific arguments were recorded for the respondent regarding the withdrawal, nor were any substantial questions of law framed by the court as the appeal was disposed of on a procedural matter.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.177/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF NOVEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.177/2016

BETWEEN :

1.

COMMISSIONER OF

INCOME TAX (EXEMPTIONS)

BANGALORE -560 001

2.

THE ASSISTANT DIRECTOR

OF INCOME TAX (EXEMPTIONS)

CIRCLE 17(1), BANGALORE – 560 001 ...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

ACCION TECHNICAL ADVISORS INDIA, NO.9/3, 1ST FLOOR RICHMOND ROAD BANGALORE – 560 025

...RESPONDENT

(BY SRI T.SURYANARAYANA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 30.09.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU IN ITA NO.907/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010.

ITA No.177/2016

-2-

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants seeks leave to withdraw the appeal. Memo dated 02.11.2017 is also filed in this behalf. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR

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