THE PR. COMMISSIONER OF INCOME TAX, CIT(A) vs. SRI.PRAKASH LADHANI

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ITA/357/2022HC KarnatakaKAHC01032737202218 October 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the Revenue's request to withdraw the appeal. The reasoning provided is that the learned advocate for the appellant (Revenue) filed a memo seeking leave to withdraw the appeal. The Tribunal considered this memo, granted the leave, and consequently dismissed the appeal as withdrawn. In view of the dismissal of the appeal, an interlocutory application (I.A. No. 2/2022) filed in the appeal was also disposed of as it no longer survived for consideration. No decision on the merits of the original dispute was made.

What were the facts?

This is an appeal filed by the Revenue, represented by the Principal Commissioner of Income-Tax and the Assistant Commissioner of Income-Tax, against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to the Assessment Year 2012-2013. The order under challenge was passed by the ITAT in C.O.No.66/BANG/2018 (in ITA No.73/BANG/2018). The Revenue has filed a memo seeking leave to withdraw the present appeal. The respondent in this appeal is Sri Prakash Ladhani.

What were the issues?

The Tribunal had to decide whether to grant the Revenue's request to withdraw the appeal. The Revenue, through its counsel, filed a memo seeking leave to withdraw the appeal. The Respondent, Sri Prakash Ladhani, was represented by his counsel. The judgment does not record any specific arguments from the Respondent regarding the withdrawal of the appeal, nor does it frame any specific questions of law or fact that the Tribunal was required to decide on the merits of the case. The sole procedural matter before the Tribunal was the Revenue's application for withdrawal.

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 18TH DAY OF OCTOBER, 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. 357/2022 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(3)

C.R.BUILDING

BENGALURU - 560 001.

...APPELLANTS

(BY SRI DILLIP M, ADVOCATE FOR SRI K V ARAVIND, STANDING COUNSEL)

AND:

SRI PRAKASH LADHANI 12, 3RD MAIN, JAYAMAHAL EXTENSION BENGALURU - 560 046. PAN:ABAPL 8912B.

...RESPONDENT

(BY SRI S ANNAMALAI, ADVOCATE)

THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.10.2021

- 2 -

PASSED IN C.O.No.66/BANG/2018 (IN ITA No.73/BANG/2018) FOR THE ASSESSMENT YEAR 2012-2013.

THIS APPEAL COMING ON FOR HEARING - INTERLOCUTORY APPLICATION, THIS DAY P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:-

J U D G M E N T

Shri. Dilip M., learned advocate for the appellant has filed a memo of even date seeking leave to withdraw this appeal.

2.

Memo be kept in record. Leave granted. Appeal is dismissed as withdrawn.

3.

In view of dismissal of the appeal, I.A. No. 2/2022 does not survive for consideration and the same stands disposed of.

Sd/-

JUDGE

Sd/-

JUDGE

LRS.

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