M/S SOPLAR (INDIA) PVT LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/197/2018HC KarnatakaKAHC01046899201819 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the memo for withdrawal of the appeal filed by M/s Soplar (India) Pvt. Ltd. The Tribunal's order dated October 13, 2017, in IT(TP) A No.65/Bang/2017 for the assessment year 2012-13, was not decided on its merits. The appeal was dismissed as withdrawn. The High Court granted the appellant liberty to file an appeal in the future if the need arises. No specific findings or reasoning on the substantive issues of the appeal were recorded as the appeal was withdrawn.

What were the facts?

The appellant, M/s Soplar (India) Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against an order dated October 13, 2017, passed by the Income Tax Appellate Tribunal, Bengaluru 'C' Bench, in IT(TP) A No.65/Bang/2017. This order pertained to the assessment year 2012-13. The respondent in the appeal was the Deputy Commissioner of Income Tax, Circle – 6(1)(2). The High Court was presented with a memo for withdrawal of the appeal by the appellant.

What were the issues?

The High Court was to decide on the substantial question of law framed in the appeal. However, the judgment does not record the specific questions of law or the arguments presented by either the assessee (appellant) or the revenue (respondent). The operative part of the judgment indicates that the appeal was withdrawn by the appellant. Therefore, no specific issues were adjudicated upon by the High Court on merits.

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 19TH DAY OF JANUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

I.T.A.NO.197/2018 BETWEEN:

M/S SOPLAR (INDIA) PVT. LTD., PHASE – II, PEENYA INDUSTRIAL AREA, BENGALURU – 560 058 (REPRESENTED BY ITS DIRECTOR, SRI.JAGDISH CHANDANI, AGED ABOUT 79 YEARS, S/O SRI GOBIND SINGH HASSA SINGH CHANDANI) PAN AAMCS 1715 K

… APPELLANT

(BY SRI.CHYTHANYA K.K., ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 6(1)(2), ROOM NO.242, 2ND FLOOR, BMTC BUILDING, 80 FT ROAD, KORAMANGALA, BENGALURU 560 095.

… RESPONDENT

(BY SRI DILIP M, ADVOCATE FOR SRI ARAVIND K.V., ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 13.10.2017 PASSED IN IT(TP) A NO.65/Bang/2017, FOR THE ASSESSMENT YEAR 2012-13 (VIDE ANNEXURE-A) PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-

ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH BEARING IN IT(TP) A NO.65/Bang/2017 DATED 13.10.2017 (VIDE ANNEXURE-A) AND ETC.,

THIS ITA COMING ON FOR HEARING THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

The memo for withdrawal of the appeal is allowed.

The appeal is dismissed as withdrawn with a liberty to file an appeal if need arises in future.

Sd/- JUDGE

Sd/- JUDGE

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