SMT GEETHA PARAMAHAMSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/3/2012HC KarnatakaKAHC01008907201205 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered a memo filed by the assessee's counsel seeking leave to withdraw the appeal. For the reasons stated in the memo, the Court dismissed the appeal as withdrawn. The Court granted liberty to the assessee to revive the appeal if occasion arises. No decision was made on the merits of the substantial questions of law that were intended to be formulated. The operative direction was the dismissal of the appeal as withdrawn.

What were the facts?

The appeal was filed by the assessee, Smt. Geetha Paramahamsa, against an order dated August 26, 2011, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1037(B)/2010. The assessment year in question is 2007-08. The appeal was filed under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka at Bengaluru. The assessee sought to formulate substantial questions of law and set aside the order of the ITAT. The revenue was represented by the Deputy Commissioner of Income Tax, Circle-1(1), Bengaluru.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law arising from the ITAT's order dated August 26, 2011, in ITA No. 1037(B)/2010 for the assessment year 2007-08. The assessee sought to allow the appeal and set aside the ITAT's order. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. Instead, it notes that the assessee's counsel filed a memo seeking leave to withdraw the appeal.

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 5TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.3 OF 2012 BETWEEN: SMT. GEETHA PARAMAHAMSA AGED ABOUT 42 YEARS D/O SHRI D.N. NAIDU NO.56/40, 40TH CROSS 8TH BLOCK JAYANAGAR BANGALORE-560082. .... APPELLANT (BY MR. CHYTHANYA K.K. ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), BENGALURU. ... RESPONDENT (BY MR. K.V. ARAVIND, ADVOCATE) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.08.2011 PASSED IN ITA NO.1037(B)/2010 FOR THE ASSESSMENT YEAR 2007-08, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT IN ITA NO.1037(B)/2010 DATED 26-08-2011, IN THE INTEREST OF JUSTICE AND EQUITY.

2 THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Chythanya K.K., learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. 2. 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. 3. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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