M/S PRADHAN DEVELOPERS vs. TH DEPUTY COMMISSIONER OF

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ITA/296/2013HC KarnatakaKAHC01027615201305 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka took on record the memo filed by the learned counsel for the assessee seeking leave to withdraw the appeal. For the reasons stated in the memo, the High Court disposed of the appeal. The Court granted liberty to the appellant to revive the appeal if the need arises. No decision was made on the merits of the substantial questions of law or the ITAT's order. The operative direction was to dispose of the appeal as withdrawn with liberty to revive.

What were the facts?

The appellant, M/s Pradhan Developers, represented by its partner Sri Parinith Kumar, 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 April 19, 2013, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No.986/BANG/2012. This order pertained to the assessment year 2009-10. The respondent in the appeal was the Deputy Commissioner of Income-tax, Circle-7(1), Bengaluru. The High Court was to consider substantial questions of law formulated in the appeal.

What were the issues?

The primary issue was whether the High Court should formulate substantial questions of law and allow the appeal filed by M/s Pradhan Developers, thereby setting aside the order of the ITAT, Bangalore, dated April 19, 2013, in ITA No.986/BANG/2012 for the assessment year 2009-10. The judgment records that the learned counsel for the assessee filed a memo seeking leave of the Court to withdraw the appeal. No specific arguments from either the assessee or the revenue regarding the merits of the case or the substantial questions of law 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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 05TH DAY OF APRIL, 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.296/2013 BETWEEN:

M/S PRADHAN DEVELOPERS NO.4/35, “PARINITH”, 16TH MAIN, M.C.LAYOUT, VIJAYANAGAR, BENGALURU – 560 040 RPRESENTED BY ITS PARTNER, SRI PARINITH KUMAR AGED ABOUT 28 YEARS SON OF SRI V.DHANANJAYA KUMAR. ... APPELLANT (BY SRI BALRAM R RAO, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE-7(1) KENDRIYA SADAN, 4TH FLOOR, B & C WING, 17TH MAIN, KORAMANGALA, BENGALURU - 560 034. ... RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE)

THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19/04/2013 PASSED IN ITA NO.986/BANG/2012, FOR THE ASSESSMENT YEAR 2009- 10, PRAYING THIS HON'BLE COURT TO

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 NO.986/BANG/2012 DATED 19/04/2013.

THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri Balram R. Rao, learned counsel for the appellant.

Sri K.V.Aravind, learned counsel for the respondent.

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. For the reasons stated in the memo, the appeal is disposed of with liberty to revive the appeal, if need arises.

Sd/- JUDGE

Sd/- JUDGE nvj

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