SRI HEMANTH KUMAR BOTHRA vs. THE ASSISTANT COMMISSIONER

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ITA/312/2018HC KarnatakaKAHC01037965201812 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL2 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. For the reasons assigned in the memo, the High Court disposed of the appeal. The assessee was granted liberty to seek revival of the appeal if the occasion arises. No decision was made on the substantial questions of law or the merits of the ITAT's order, as the appeal was withdrawn by the assessee.

What were the facts?

The assessee, Sri. Hemanth Kumar Bothra, 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 03.11.2017 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 396/BANG/2017. The assessment year in question was 2013-14. The revenue was represented by the Assistant Commissioner of Income-tax. The High Court was hearing the matter for orders.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the ITAT's order dated 03.11.2017 for the assessment year 2013-14. 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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12TH 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.312 OF 2018

BETWEEN:

SRI. HEMANTH KUMAR BOTHRA AGED 39 YEARS S/O SRI. C. PUKHRAJ BOTHRA NO.14, 7TH CROSS JAI BHARAT NAGAR BANASWADI ROAD BENGALURU – 560 033.

.... APPELLANT (BY SMT. JINITA CHATTERJEE, ADVOCATE FOR SRI. S. PARTHASARATHI, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1(2) C.R. BUILDING, QUEENS ROAD BENGALURU – 560 001 ... RESPONDENT

(BY SRI. K.V. ARAVIND, ADVOCATE ( THROUGH VC)) - - -

THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 03.11.2017 PASSED

IN ITA NO.396/BANG/2017 FOR THE ASSESSMENT YEAR 2013-14, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED: 03.11.2017 BEARING IN ITA NO. 396/BANG/2017 FOR THE ASSESMENT YEAR 2013-14.

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

JUDGMENT

Smt. Jinita Chatterjee, learned counsel for Sri. S.Parthasarathi, learned counsel for the assessee.

Mr. K.V. Aravind, learned counsel for the revenue through video conferencing.

Learned counsel for the assessee has filed a memo seeking leave of the Court to withdraw the appeal.

For the reasons assigned in the memo, the appeal is disposed of with liberty to seek revival of the same in case of occasion so arises.

Sd/- JUDGE

Sd/- JUDGE Mds/-

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