SHRI SURESH BHATIA (HUF) vs. THE COMMISSIONER OF INCOME TAX-III

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ITA/385/2016HC KarnatakaKAHC01031922201602 November 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD2 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for the assessee sought and was granted leave to withdraw the appeal. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the case, and therefore, no ratio decidendi or operative directions were issued. The specific issues that led to the original appeal before the ITAT are not detailed in this High Court judgment.

What were the facts?

The appeal was filed by Shri. Suresh Bhatia (HUF) against the order dated 20/01/2016 passed in ITA No.842/BANG/2014 by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench. The assessment year in question is 2009-2010. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The High Court of Karnataka at Bengaluru heard the matter on 02nd November 2020. The appellant is represented by Smt. Jinita Chatterjee, Advocate, for Sri S. Parthasarathi, Advocate, and the respondent is represented by Sri K.V. Aravind, Advocate.

What were the issues?

The High Court was to decide the appeal filed under Section 260-A of the Income Tax Act, 1961. The specific grounds of appeal and the contentions of the assessee and the revenue are not recorded in the judgment. The learned counsel for the assessee sought leave of the Court to withdraw the appeal. No arguments were presented by either side on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 02ND DAY OF NOVEMBER 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD

I.T.A. NO.385 OF 2016

BETWEEN:

SHRI. SURESH BHATIA (HUF) AGED ABOUT 54 YEARS, SON OF SRI. M.M.BHATIA, NO.4406, HIGH POINT-IV, 45, PALACE ROAD, BANGALORE-01. …APPELLANT (BY SMT JINITA CHATTERJEE, ADV. FOR SRI S.PARTHASARATHI, ADV.)

AND:

THE COMMISSIONER OF INCOME TAX-III, 5TH FLOOR, KORMANGALA BMTC DEPO, BANGALORE-560095. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.)

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

DATED:20/01/2016 PASSED IN ITA NO.842/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010.

THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Mrs.Jinita Chatterjee, learned counsel for Mr.Parthasarathi, learned counsel for the assessee.

Mr.K.V.Aravind, learned counsel for the revenue.

Learned counsel for the assessee seeks leave of this Court to withdraw the appeal.

In view of the aforesaid submission, the appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

dn/- CT-HR

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