THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. SHRI B G CHANNAPPA

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ITA/329/2022HC KarnatakaKAHC01030728202207 November 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the learned advocate for the appellants seeking leave to withdraw the appeal. Leave was granted. Consequently, the appeal was dismissed as withdrawn. The High Court also noted that in view of the disposal of the appeal, an interlocutory application (I.A.No.1/2022) did not merit consideration and was disposed of accordingly. No costs were awarded. The judgment does not delve into the merits of the original dispute or any substantial questions of law that might have been formulated.

What were the facts?

This case involves an Income Tax Appeal (ITA No. 329 of 2022) filed by the Principal Commissioner of Income-Tax and the Assistant Commissioner of Income-Tax (appellants) against Shri. B.G. Channappa (respondent). The appeal was filed under Section 260-A of the Income Tax Act, 1961, challenging an order dated January 27, 2022, passed in ITA No. 2070/BANG/2017 for the Assessment Year 2013-2014. The appellants sought to formulate substantial questions of law. The matter came before the High Court of Karnataka at Bengaluru for orders.

What were the issues?

The primary procedural issue before the High Court was whether to grant leave to the appellants to withdraw the appeal. The appellants, through their learned advocate, filed a memo seeking leave to withdraw the appeal. The respondent was represented by their advocate. The judgment does not record any specific arguments from the respondent regarding the withdrawal. The core question was whether the appeal should be permitted to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 329 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 329 OF 2022 BETWEEN: 1. THE PR.COMMISSIONER OF INCOME-TAX, CIT(A) CENTRAL CIRCLE C.R. BUILDING QUEEN'S ROAD BENGALURU 560 001 2. THE ASST. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(4) PRESENT ADDRESS DCIT, CENTRAL CIRCLE-1(4) C.R. BUILDING QUEEN'S ROD BENGALURU-560 001 …APPELLANTS (BY SHRI. K.V. ARAVIND, STANDING COUNSEL) AND: SHRI. B.G. CHANNAPPA NO.135/A-35 9TH MAIN ROAD RMV EXTENSION SADASHIVANAGAR BENGALURU-560 003 PAN: ACLPC 1790N …RESPONDENT (BY SMT. JINITA CHATTERJEE, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.01.2022 PASSED IN ITA NO.2070/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014

Digitally signed by ANUSHA V Location: High Court Of Karnataka

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ITA No. 329 of 2022

PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.,

THIS ITA, COMING ON FOR ORDERS, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned advocate for the appellants has filed a memo of even date seeking leave to withdraw this appeal.

2.

Leave granted. Appeal is accordingly dismissed as withdrawn.

3.

In view of disposal of this appeal, I.A.No.1/2022 does not merit consideration and the same stands disposed of.

No costs.

Sd/- JUDGE

Sd/- JUDGE

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