SHRI SURESH LINGANAGOUDA PATIL vs. THE JOINT COMMISSIONER OF INCOME TAX

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ITA/465/2015HC KarnatakaKAHC01040917201506 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel stated that the appellant had availed the benefit under the 'Vivad-se-Vishwas' Scheme and therefore did not wish to prosecute the appeal. A memo seeking leave to withdraw the appeal was filed by the appellant's counsel and taken on record. Consequently, the High Court ordered the appeal to be dismissed as withdrawn. No decision was made on the merits of the substantial questions of law that were to be formulated.

What were the facts?

The appeal was filed by Shri Suresh Linganagouda Patil against an order dated March 20, 2015, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1227/Bang/2013 for the Assessment Year 2009-2010. The appellant sought to set aside the ITAT's order. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The appellant's counsel informed the High Court that the appellant had availed the benefit under the 'Vivad-se-Vishwas' Scheme and therefore wished to withdraw the appeal.

What were the issues?

The High Court was to decide the substantial questions of law arising from the ITAT's order dated March 20, 2015, in ITA No. 1227/Bang/2013 for the Assessment Year 2009-2010. The appellant sought to formulate these questions and allow the appeal. The judgment does not explicitly state the questions of law or the arguments made by either the assessee or the revenue. The only procedural development recorded is the appellant's decision to withdraw the appeal due to availing the 'Vivad-se-Vishwas' Scheme.

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 6TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY INCOME TAX APPEAL No.465 of 2015

BETWEEN

SHRI. SURESH LINGANAGOUDA PATIL, S/O. LINGANAGOUDA PATIL, AGED ABOUT 63 YEARS, No.428, 16TH MAIN, 3RD CROSS, 3RD BLOCK, KORAMANGALA, BANGALORE - 560 034. …APPELLANT (BY SRI K.S. MANJUNATH, ADVOCATE)

AND

THE JOINT COMMISSIONER OF INCOME-TAX, (OSD), CIRCLE 11 (2), BANGALORE – 560 001. …RESPONDENT (BY SRI E.I. SANMATHI, ADVOCATE)

THIS INCOME TAX APPEAL IS FILLED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 20.03.2015 PASSED IN INCOME TAX APPEAL No.1227/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT DATED 20.03.2015 IN ITA No.1227/Bang/2013 FOR THE ASSESSMENT YEAR 2009-2010.

2 THIS INCOME TAX APPEAL IS COMING ON FOR HEARING THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri K.S. Manjunath, learned counsel for the appellant states that the appellant has availed the benefit under the ‘Vivad-se- Vishwas’ Scheme and therefore, the appellant does not want to prosecute the appeal. Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed as withdrawn.

SD/- JUDGE

SD/- JUDGE

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