M/S INNOMEDIA TECHNOLOGIES (P) LIMITED vs. THE DEPUTY COMMISSIONER

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ITA/252/2011HC KarnatakaKAHC01061239201115 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the assessee had filed a memo seeking leave to withdraw the appeal. This memo was taken on record. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the substantial questions of law that would have otherwise been formulated and decided. The operative direction was solely to dismiss the appeal due to the withdrawal request.

What were the facts?

The assessee, M/s. Innnomedia Technologies (P) Limited, 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 March 9, 2011, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA Nos. 559 & 560/Bang/2010. These appeals before the ITAT pertained to assessment years 2003-04 and 2006-07. The assessee sought to set aside the ITAT's order. The revenue was represented by the Deputy Commissioner of Income-tax, Circle-11(4), Bangalore. The High Court was hearing the appeal for orders.

What were the issues?

The High Court was to decide on substantial questions of law arising from the ITAT's order. The specific questions of law were not detailed in the provided text, but the appeal was filed under Section 260-A of the Income Tax Act, 1961, indicating that the core of the dispute would involve interpretation of tax laws. The assessee's counsel sought leave to withdraw the appeal. The revenue was represented by its counsel. No specific arguments from either side regarding the merits of the case were recorded in the judgment.

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 15TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.252 OF 2011 BETWEEN: M/S. INNOMEDIA TECHNOLOGIES (P) LIMITED UMAYA SUNTECH, 4TH FLOOR 7B & 7C, SADARMANGALA INDUSTRIAL AREA, OPP:ITPL WHITE FIELD ROAD, BANGALORE-560048 REP. BY ITS DIRECTOR SRI. HITESH CHAWDA AGED ABOUT 42 YEARS S/O SRI. KESHAVJIBHAI CHAWDA. .... APPELLANT (BY MR. JINITA CHATTERJEE, ADV., FOR MR. S. PARTHASARATHI, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(4), NO.14/3-A RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001.

... RESPONDENT (BY MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.03.2011 PASSED IN ITA NOS.559 & 560/BANG/2010 FOR THE ASSESSMENT YEAR 2003-04 & 2006-07, PRAYING TO:

2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NOS.559 & 560/BANG/2010, DATED 09-03-2011, IN THE INTEREST OF JUSTICE AND EQUTY. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Smt.Jinitha Chatterjee, learned counsel for the assessee has entered appearance through video conferencing. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE RV

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