M/S SURYA CHETANA POULTRY FARM vs. THE INCOM TAX OFFICER

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ITA/456/2019HC KarnatakaKAHC01022724201904 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered a memo filed by the learned counsel for the assessee seeking leave to withdraw the appeal. The memo was taken on record. For the reasons assigned in the memo, the Court dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal if occasion so arises. No decision was made on the merits of the substantial questions of law that were to be formulated.

What were the facts?

The assessee, M/s. Surya Chetana Poultry Farm, filed an appeal before the High Court of Karnataka against an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru 'C' Bench. The appeal pertains to Assessment Year 2011-12. The ITAT's order being challenged was dated March 19, 2019, in ITA Nos. 3245/BANG/2018 and 3246/BANG/2018. The assessee is represented by its Managing Partner, Smt. V. Vijayalakshmi. The revenue is represented by the Income Tax Officer, Ward-2, Davanagere. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The substantial questions of law to be formulated and answered in favour of the appellant. The specific questions of law are not detailed in the provided text. The assessee's contention is to allow the appeal and set aside the findings against it in the ITAT's order. The revenue's contention is not recorded in the judgment. The judgment does not specify the grounds or arguments presented by either side regarding the substantive issues of the appeal, other than the assessee's request to withdraw.

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 4TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.456/2019 BETWEEN: M/S. SURYA CHETANA POULTRY FARM P.B. ROAD, HEBBAL VILLAGE ANAGODU POST DAVANAGERE-577556 REP. BY ITS MANAGING PARTNER SMT. V. VIJAYALAKSHMI PAN: AAWFS 3917J. .... APPELLANT (BY MR. ANNAMALAI S, ADV.,)) AND: THE INCOME TAX OFFICER WARD-2, DAVANAGERE P.J. EXTENSION DAVANAGERE-577002.

... RESPONDENT (BY MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.03.2019 PASSED IN ITA NO.3245/BANG/2018 AND ITA NO.3246/BANG/2018 FOR THE ASSESSMENT YEAR 2011-12, PRAYING TO:

2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSER THE SAME IN FAVOUR OF THE APPELLANT. (ii) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU "C" BENCH, BENGALURU IN ITA NO.3245/BANG/2018 AND ITA NO.3246/BANG/2018 DATED 19-03-2019 FOR THE ASSESSMENT YEAR 2011-12. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.S.Annamalai, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. 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. 2. 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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