M/S.GUDWILL HOUSING LTD vs. THE DEPUTY COMMISSIONER

ITA/380/2011HC KarnatakaKAHC01070825201104 July 2012Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the assessee's counsel seeking to withdraw the appeal and the memo filed to that effect. The revenue's counsel stated there was no objection to the appeal being dismissed as withdrawn. Consequently, the High Court ordered the appeal to be dismissed as withdrawn. No decision was made on the merits of the ITAT's order or any specific legal issues. The operative direction was the dismissal of the appeal.

What were the facts?

The assessee, M/s Gudwill Housing Ltd., filed an appeal before the High Court of Karnataka against an order dated May 31, 2011, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1086/Bang/2010. This order pertained to the assessment year 1996-97. The appeal was filed under Section 260A of the Income Tax Act, 1961. The revenue was represented by the Deputy Commissioner of Income-tax, Circle-11(3), Bangalore. The appeal was listed for admission.

What were the issues?

The High Court was to decide whether to admit the appeal filed by the assessee. The assessee, through their counsel, sought permission to withdraw the appeal. The revenue, represented by its standing counsel, had no objection to the appeal being dismissed as withdrawn. No specific questions of law or arguments on the merits of the ITAT's order were presented to the High Court as the appeal was withdrawn at the admission stage.

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 AT BANGALORE Dated this the 4th day of July, 2012 PRESENT THE HON’BLE MR JUSTICE D V SHYLENDRA KUMAR AND THE HON’BLE MR JUSTICE B MANOHAR Income Tax Appeal No. 380 of 2011 BETWEEN: M/S GUDWILL HOUSING LTD. C/O SCORPION SECURITIES LTD., PALACE COMPOUND VASANTHNAGAR BANGALORE – 560 052 … APPELLANT [By Sri A Shankar & Sri M Lava, Advs.] AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001. … RESPONDENT [By Sri K V Aravind, Adv.] THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 31.05.2011 PASSED IN ITA NO. 1086/BANG/2010, FOR THE ASSESSMENT YEAR 1996-97, PRAYING TO SET ASIDE THE SAID ORDER OF THE TRIBUNAL AND ETC., THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, SHYLENDRA KUMAR J., DELIVERED THE FOLLOWING:

2 J U D G M E N T Sri A Shankar, learned counsel for the appellant- assessee submits that the appellant would seek permission of the court to withdraw this appeal. 2. A memo is also placed before the court to this effect. 3. Sri K V Aravind, learned standing counsel for the respondent-revenue has no objection for dismissing the appeal as withdrawn. 4. Submission noted. Memo received on record. Appeal dismissed as withdrawn. Sd/- JUDGE Sd/-b JUDGE *pjk

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