SHRI K V SUBRAMANIAM vs. THE INCOME TAX OFFICER

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ITA/422/2016HC KarnatakaKAHC01052683201605 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took the memo filed by the assessee's counsel on record. For the reasons stated in the memo, the High Court dismissed the appeal as withdrawn. The Court granted liberty to the assessee to revive the appeal if the occasion arises. No decision was made on the merits of the case, as the appeal was withdrawn by the appellant.

What were the facts?

The appellant, Shri K.V. Subramaniam, filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order dated June 30, 2016, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 671/Bang/2013. This appeal pertained to the assessment year 2009-10. The respondent in the appeal was the Income Tax Officer, Ward 15(2), Bengaluru. The High Court of Karnataka at Bengaluru heard the matter on January 5, 2021.

What were the issues?

The primary issue before the High Court was to consider the appeal filed by the assessee against the order of the ITAT. The assessee sought to formulate a question of law and allow the appeal, setting aside the ITAT's order. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. Instead, it notes that the assessee's counsel filed a memo seeking leave to withdraw the appeal.

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 5TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.422 OF 2016 BETWEEN: SHRI K.V. SUBRAMANIAM S/O SRI. S. VAIRAVAN AGED ABOUT 36 YEARS R/AT. NO.15, SAI SMARAN APARTMENTS, 17TH CROSS 35TH A MAIN, JP NAGAR, VI PHASE BENGALURU-560078. .... APPELLANT (BY MR. BALACHANDRAN B.S. ADVOCATE) AND: THE INCOME TAX OFFICER WARD 15(2), BENGALURU (NOW THE INCOME TAX OFFICER WARD 5(3)(1) BENGALURU) H.M.T. BHAVAN, NO59 BELLARY ROAD, BENGALURU-560032. ... RESPONDENT (BY MR. K.V. ARAVIND, ADVOCATE) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.06.2016 PASSED IN ITA NO.671/BANG/2013 FOR THE ASSESSMENT YEAR 2009-10, PRAYING TO: (i) FORMULATE THE QUESTION OF LAW STATED ABOVE.

2 (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL DATED 30.06.2016 PASSED IN ITA NO.671/B/13 FOR THE A.Y.2009-10. (iii) PASS SUCH OTHER SUITABLE ORDERS OR DIRECTIONS INCLUDING SUCH ORDERS AS TO COSTS AS THIS HON'BLE COURT DEEMS FIT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Balachandran B.S., learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. 2. 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. 3. 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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