COMMISSIONER OF INCOME TAX vs. ACCION TECHNICAL ADVISORS

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ITA/178/2016HC KarnatakaKAHC01018095201608 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, comprising the Acting Chief Justice and Justice P.S. Dinesh Kumar, considered the memo filed by the learned counsel for the appellants (Revenue) seeking leave to withdraw the appeal. The Court granted the leave to withdraw. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the substantial questions of law that were intended to be formulated, as the appeal was withdrawn by the appellants before any such determination could be made. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

The Commissioner of Income Tax (Exemptions) and the Deputy Director of Income Tax (Exemptions) filed an Income Tax Appeal (ITA No. 178/2016) before the High Court of Karnataka at Bengaluru. The appeal challenged an order dated 30.09.2015 passed by the Income Tax Appellate Tribunal (ITAT), ‘B’ Bench, Bengaluru, in ITA No. 1040/Bang/2014 for the Assessment Year 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 primary issue before the High Court was whether to grant leave to withdraw the appeal filed by the Revenue. The Revenue, through its learned counsel, filed a memo dated 02.11.2017 seeking leave to withdraw the appeal. The judgment does not record any specific arguments made by the respondent (assessee) on the merits of the case or on the withdrawal request, other than their appearance through counsel. The question before the court was solely whether to permit the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.178/2016

-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.178/2016

BETWEEN :

1.

COMMISSIONER OF

INCOME TAX (EXEMPTIONS)

BANGALORE

2.

THE DEPUTY 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.1040/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010.

ITA No.178/2016

-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 has filed a memo dated 02.11.2017 seeking leave to withdraw the appeal. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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