SMT CARMEL PRABHU vs. THE INCOME TAX OFFICER

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ITA/33/2012HC KarnatakaKAHC01052265201204 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka took the memo filed by the assessee seeking leave to withdraw the appeal on record. For the reasons stated in the memo, the Court dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal if the occasion arises. No decision was made on the merits of the substantial questions of law or the ITAT's order.

What were the facts?

The assessee, Smt. Carmel Prabhu, filed an appeal before the High Court of Karnataka against an order dated September 29, 2011, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1137/Bang/2010. This appeal pertains to the assessment year 1998-99. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent in the appeal is the Income Tax Officer, Ward-1(1), Bangalore. The High Court was to consider formulating substantial questions of law and setting aside the ITAT's order.

What were the issues?

1. Whether the substantial questions of law, as stated in the appeal, need to be formulated by the High Court. 2. Whether the order of the ITAT dated 29.09.2011 in ITA No.1137/Bang/2010 should be set aside. Contentions: Assessee: The assessee, through their learned counsel, filed a memo seeking leave of the Court to withdraw the appeal. Revenue: The revenue, through their learned counsel, was present. No specific arguments or contentions were recorded for the revenue in the judgment.

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 4TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.33 OF 2012 BETWEEN: SMT. CARMEL PRABHU NO.80, LAVELLE ROAD BANGALORE. .... APPELLANT (BY MR. ANNAMALAI, ADV., FOR MR. LAVA, ADV.,) AND: THE INCOME TAX OFFICER WARD-1(1), NO.59, HMT BHAVAN 6TH FLOOR, BELLARY ROAD BANGALORE-560032. ... RESPONDENT (BY MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.09.2011 PASSED IN ITA NO.1137/BANG/2010 FOR THE ASSESSMENT YEAR 1998- 99, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA NO.1137/BANG/2010 DATED 29/09/2011, ANNEXURE-A, 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.S.Annamalai, learned counsel for Mr.M.Lava, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. 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. 2. 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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