PRINCIPAL COMMISSIONER OF INCOME TAX - 5 vs. LATE SRI M NAGARAJU SINCE DECEASED BY HIS LR SRI. N. ABHILASH

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ITA/244/2020HC KarnatakaKAHC01016214202023 April 2021Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the appeal on its merits. The learned counsel for the respondent informed the court that the assessee had filed an appropriate application under the Vivad Se Vishwas Scheme. Consequently, the respondent's counsel prayed for the withdrawal of the appeal. The Court allowed this prayer and disposed of the appeal as withdrawn. The Court granted liberty to the parties to file a fresh appeal in case the need arises in the future. No decision was made on the substantial questions of law or the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - 5 and the Income Tax Officer, Ward -5(2)(4) (hereinafter referred to as the 'Revenue') against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, Bangalore. The ITAT's order was in relation to ITA.NO.210/BANG/2016 for the Assessment Year 2006-2007. The respondent in this appeal is the legal representative of the deceased assessee, Late Sri M Nagaraju. The High Court of Karnataka was hearing the appeal filed under Section 260A of the Income Tax Act.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the ITAT's order and to decide whether to allow the appeal filed by the Revenue. The Revenue sought to set aside the order passed by the ITAT. The judgment does not explicitly detail the arguments made by each side or the specific questions of law framed by the Tribunal. However, the context implies that the Revenue was aggrieved by the ITAT's decision concerning the Assessment Year 2006-2007 and sought to challenge it before the High Court.

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 23RD DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY

ITA NO.244/2020

BETWEEN

1 . PRINCIPAL COMMISSIONER OF INCOME TAX - 5 BMTC COMPLEX KORAMANGALA BANGALORE

2 . INCOME TAX OFFICER, WARD -5(2)(4) BMTC COMPLEX KORAMANGALA BANGALORE ...APPELLANTS

(By SRI : SANMATHI E I, ADVOCATE)

AND

LATE SRI M NAGARAJU SINCE DECEASED BY HIS LR SRI. N. ABHILASH NO.27/8, MARUTHI NILAYA 3RD MAIN, HANUMANTHNAGAR BANGALORE-560019 PAN - ABQPN2924H ...RESPONDENT

(By SRI : NARENDRA SHARMA, ADVOCATE FOR SRI ANNAMALAI S, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW, ALLOW THE APPEAL AND SET ASDIE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH, BANGALORE IN ITA.NO.210/BANG/2016, DATED 25.10.2019 FOR THE ASSESSMENT YEAR 2006-2007, ANNEXURE-A, ETC.,

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

JUDGMENT

Learned counsel for the respondent has informed this court that he has filed a memo stating that the assessee has filed appropriate application under Vivad Se Vishwas Scheme. Hence, he prays for withdrawal of the appeal.

The prayer is allowed.

The appeal is disposed of as withdrawn with a liberty to file a fresh appeal in case need so arises in future.

Sd/- JUDGE

Sd/-

JUDGE

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