A J SHETTY vs. THE ASST COMMISSIONER OF INCOME TAX

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ITA/222/2009HC KarnatakaKAHC01032363200914 August 2015Bench: B.MANOHAR,VINEET SARAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the memo filed by the appellant's counsel seeking withdrawal of the appeal. The appellant requested liberty to revive the appeal. The Court permitted the appellant to withdraw the appeal but explicitly denied the liberty to revive it. Consequently, the appeal was dismissed as withdrawn. No substantial questions of law were formulated or decided, and the ITAT's order was not adjudicated upon its merits. The operative direction was the dismissal of the appeal as withdrawn without liberty to revive.

What were the facts?

The appellant, A.J. Shetty, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order dated November 7, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No. 315/BNG/2008. This order pertained to the Assessment Year 2002-03. The appellant sought to formulate substantial questions of law and set aside the ITAT's order. The respondent was the Assistant Commissioner of Income Tax, Circle-2(1), Mangalore.

What were the issues?

The primary issue was whether the appeal filed by the appellant, A.J. Shetty, against the ITAT's order for Assessment Year 2002-03 should be allowed. The appellant's counsel filed a memo seeking withdrawal of the appeal with liberty to revive it. The appellant's contention, as indicated by the withdrawal memo, was to not proceed with the appeal at this stage. The revenue's contention was not recorded as the appeal was withdrawn before arguments on merits.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 14TH DAY OF AUGUST, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B.MANOHAR

ITA NO.222/2009

BETWEEN

A.J. SHETTY A J TOWERS, BALMATTA, MANGALORE-575 002 ...APPELLANT

(BY SRI. A SHANKAR & SRI M.LAVA, ADVS., )

AND

THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(1) MANGALORE ... RESPONDENT

(By Sri. JEEVAN J NEERALGI, ADV., )

ITA filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 07-11-2008 passed in ITA No. 315/BNG/2008, for the Assessment Year 2002-03, praying to: i. formulate the substantial questions of law stated therein, ii. allow the appeal and set aside the order passed by the

ITAT Bangalore Bench, Bangalore in ITA No. 315/BNG/2008,dated 07-11-2008 in the interest of justice and equity.

THIS ITA COMING ON FOR ADMISSION THIS DAY, VINEET SARAN J. DELIVERED THE FOLLOWING:

JUDGMENT

A memo for withdrawal of this appeal has been filed by learned counsel for the appellant with liberty to revive the same in the interest of justice.

In the facts and circumstances of this case, we permit the appellant to withdraw the appeal but no liberty as prayed for is granted. The appeal is accordingly dismissed as withdrawn.

Sd/-

JUDGE

Sd/-

JUDGE TL

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