THE PR. COMMISSIONER OF INCOME - TAX , vs. SHRI.ANIL H.LAD,

ITA/200/2020HC KarnatakaKAHC01019892202027 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer made by the learned counsel for the petitioners (Revenue) to withdraw the petition. Consequently, the petition (appeal) was dismissed as withdrawn. No decision on the merits of the case was made. The operative direction was to dismiss the appeal as withdrawn. No specific issues were decided on their substance, and no ratio decidendi for future citation was established as the appeal was not pressed.

What were the facts?

This case involves an appeal filed by the Revenue (Pr. Commissioner of Income-tax and Asst. Commissioner of Income-tax) against an order passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.130/Bang/2014. The appeal pertains to the assessment year 2006-2007 and concerns the assessee, Shri Anil H. Lad, proprietor of VSL Mining Company. The High Court of Karnataka is hearing the appeal under Section 260A of the Income Tax Act, 1961. The procedural history indicates that the Revenue has filed this appeal challenging the ITAT's decision.

What were the issues?

1. Whether the High Court should allow the withdrawal of the appeal filed under Section 260A of the Income Tax Act, 1961, arising out of the ITAT's order dated 28.06.2019 for the assessment year 2006-2007. Assessee's Contentions: The respondent (assessee) is not recorded as having made any specific contentions in this excerpt, as the matter was decided based on the Revenue's request for withdrawal. Revenue's Contentions: The Revenue, through its learned counsel, has filed a memo dated 04.09.2020 seeking withdrawal of the petition (appeal).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27TH DAY OF JANUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

ITA NO.200/2020

BETWEEN:

THE PR. COMMISSIONER OF INCOME-TAX,

CIT (A), CENTRAL CIRCLE,

C.R. BUILDING, QUEENS ROAD,

BANGALORE - 560 001.

THE ASST. COMMISSIONER OF INCOME-TAX,

CENTRAL CIRCLE-2(3),

C.R.BUILDING, QUEENS ROAD,

BANGALORE - 560 001. …APPELLANTS

(BY SRI.ARAVIND K.V., ADV.,)

AND:

SHRI. ANIL H. LAD, PROP: VSL MINING COMPANY, HOUSE OF LAD, PALACE ROAD, SANDUR, KARNATAKA, PAN: ABVPL8056E

… RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 28.06.2019 PASSED IN ITA NO.130/Bang/2014, FOR THE ASSESSMENT YEAR 2006-2007.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the petitioners has filed a memo dated 04.09.2020 seeking withdrawal of the petition.

The prayer is allowed.

The petition is dismissed as withdrawn.

Sd/- JUDGE

SSD

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