SRI G BALRAJ vs. THE ASSISTANT COMMISSIONER

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ITA/354/2014HC KarnatakaKAHC01046482201428 September 2016Bench: ARAVIND KUMAR,JAYANT PATEL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, comprising Justice Jayant Patel and Justice Aravind Kumar, considered the memo of withdrawal submitted by the appellant's counsel. The Court granted permission for the withdrawal of the appeal. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the assessment for the assessment year 2006-07 or the validity of the ITAT's order. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

The assessee, Sri. G. Balraj, filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal (ITAT). The appeal challenged the validity of the assessment for the assessment year 2006-07. The respondent in the appeal was the Assistant Commissioner of Income Tax, Range-1, Mangalore. The appeal was filed under Section 260A of the Income Tax Act, 1961, seeking to formulate substantial questions of law and set aside the impugned order of the ITAT dated 12.11.2010, bearing ITA Nos.1207 (BNG)/2009, to the extent it was prejudicial to the appellant.

What were the issues?

The primary issue before the High Court was whether to grant permission to the appellant to withdraw the appeal. The appellant, Sri. G. Balraj, through his counsel, tendered a memo of withdrawal of the appeal. The revenue, represented by the Assistant Commissioner of Income Tax, did not record any specific arguments against the withdrawal. The court was therefore to decide whether to permit the withdrawal of the appeal filed under Section 260A of the Income Tax Act, 1961, concerning the assessment for the assessment year 2006-07.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER 2016 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE ARAVIND KUMAR ITA NO.354/2014

BETWEEN:

SRI. G. BALRAJ NO.6-112-81, NETRAVATHI NAGAR LAYOUT NAGORI, KANKANADY MANGALORE-575007. …APPELLANT

(BY SRI.CHYTHANYA K K, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX RANGE-1, C.R.BUILDING ATTAVARA, N.G.ROAD MANGALORE-575 001. …RESPONDENT (BY SRI.E.I.SANMATHI, ADVOCATE)

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER (TO THE EXTENT PREJUDICIAL) OF THE INCOME

TAX APPELLATE TRIBUNAL BEARING ITA NOS.1207 (BNG)/2009 DATED 12.11.2010 ON THE VALIDITY OF THE ASSESSMENT FOR THE YEAR 2006-07.

THIS APPEAL COMING ON FOR HEARING THIS DAY, JAYANTH PATEL J, DELIVERED THE FOLLOWING :

JUDGMENT Learned counsel appearing for the appellant has tendered a memo of withdrawal of the appeal.

Permission is granted. Appeal is disposed of as withdrawn.

SD/-

JUDGE

SD/-

JUDGE

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