THE PR. COMMISSIONER OF INCOME TAX, CIT(A) vs. SHRI.ANIL H LAD

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ITA/199/2020HC KarnatakaKAHC01019899202011 February 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the memo filed by the learned counsel for the appellants seeking withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case. The specific findings or reasoning of the Tribunal or the lower authorities are not discussed as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-Tax and the Assistant Commissioner of Income-Tax, both from Bengaluru, against Shri Anil H.L. (Prop: VSL Mining Company). The assessment year in question was 2005-2006. The appeal challenged an order passed by the Income Tax Appellate Tribunal, Bengaluru, which had confirmed the order of the Appellate Commissioner. The Appellate Commissioner had, in turn, confirmed the order passed by the Assistant Commissioner of Income-Tax. The appellants sought to set aside the Tribunal's order and confirm the order of the Assistant Commissioner.

What were the issues?

1. Whether the High Court should set aside the order passed by the Income Tax Appellate Tribunal, Bengaluru, for the assessment year 2005-2006, thereby confirming the order of the Appellate Commissioner and the Assistant Commissioner of Income Tax. Contentions: Assessee: No arguments are recorded for the assessee in the judgment. Revenue: The appellants (Revenue) sought to set aside the order of the Tribunal and confirm the order of the lower authorities.

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 11TH DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO. 199 OF 2020 BETWEEN: 1. THE PR. COMMISSIONER OF

INCOME –TAX, CIT(A),

CENTRAL CIRCLE,

C.R.BUILDING,

QUEENS ROAD,

BANGALORE – 560 001. 2. THE ASST. COMMISSIONER

OF INCOME – TAX,

CENTRAL CIRCLE – 2(3),

C.R.BUILDING,

QUEENS ROAD,

BANGALORE – 560 001. ... APPELLANTS (BY SRI.ARAVIND K.V., ADVOCATE) AND: SHRI.ANIL H.LAD, PROP:VSL MINING COMPANY, HOUSE OF LAD, PALACE ROAD, SANDUR, KARNATAKA, PAN: ABVPL 8056E.

... RESPONDENT - - -

2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.129/Bang/2014 DATED 28.06.2019 FOR THE ASST. YEAR 2005-2006 ANNEXURE – A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2(3), BENGALURU. THIS ITA COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA . J., DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the appellants has filed a memo dated 11.02.2021 seeking withdrawal of the appeal. The prayer is allowed.

The appeal is dismissed as withdrawn. Sd/-

JUDGE Sd/- JUDGE Cs

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