ALLEGIS SERVICES (INDIA) PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

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ITA/300/2019HC KarnatakaKAHC01036145201908 September 2021Bench: S.SUJATHA,RAVI V HOSMANI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the learned counsel for the appellant (assessee) seeking permission to withdraw the appeal. The memo was placed on record. Consequently, the High Court ordered that the appeal be dismissed as withdrawn. No decision was made on the substantive issues that might have been raised in the appeal, as the appeal itself was withdrawn by the appellant.

What were the facts?

The assessee, Allegis Services (India) Private Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was directed against an order dated 04.12.2018 passed by the Income Tax Appellate Tribunal (ITAT) in M.P.No.302/Bang/2018, which pertained to Assessment Year 2011-2012. The respondents were the Deputy Commissioner of Income Tax and the Principal Commissioner of Income Tax (Appeals). The appeal sought to set aside the ITAT's order. The matter came up for hearing before the High Court.

What were the issues?

The primary issue before the High Court was whether to allow the appeal filed by the assessee. The assessee, through its counsel, filed a memo seeking permission to withdraw the appeal. The judgment does not record any specific arguments made by the revenue side regarding the merits of the appeal. The core of the matter was the assessee's request to withdraw the appeal, which was placed on record.

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 8TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.300/2019 BETWEEN : ALLEGIS SERVICES (INDIA) PRIVATE LIMITED, COMMERCE @ MANTRI, LEVEL 3, 12/1, N.S. PALYA BANNERGHATTA ROAD BENGALURU - 560 076 REPRESENTED HEREIN BY MR. PRAVIN CHAND TATAVARTI - MANAGING DIRECTOR.

...APPELLANT (BY SRI SURYANARAYANA T., ADV.) AND : 1 . THE DEPUTY COMMISSIONER

OF INCOME TAX - CIRCLE 1(1)(1)

BANGALORE

BMTC BUILDING KORAMANGALA VI BLOCK BANGALORE-560095 2 . THE PRINCIPAL COMMISSIONER OF INCOME TAX (APPEALS) - 1 BANGALORE BMTC BUILDING KORAMANGALA 6TH BLOCK BANGALORE-560095

…RESPONDENTS

- 2 - (BY SRI K.V.ARAVIND, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 04.12.2018 PASSED IN M.P.NO.302/Bang/2018 (in ITA No.325/BANG/2018 FOR AY 2011-2012, PRAYING THIS HON'BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER PRONOUNCED ON 04.12.2018 BY THE TRIBUNAL IN M.P.NO.302/Bang/2018 (in ITA No.325/BANG/2018 FOR AY 2011-2012 AND ETC. THIS APPEAL COMING ON FOR HEARING, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING: J U D G M E N T

Learned counsel for the appellant has filed a memo seeking permission to withdraw the appeal.

2.

The memo is placed on record.

The appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE Mgn/-

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