PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S CENTRE FOR CELLULAR AND MOLECULAR PLATFORMS

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ITA/59/2020HC KarnatakaKAHC01008552202026 February 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka at Bengaluru, upon considering a memo filed by the learned counsel for the appellants and the submissions made, accepted the memo. Consequently, the Court dismissed the appeal as withdrawn. No decision on the merits of the case was rendered. The operative direction was to dismiss the appeal as withdrawn, without any specific relief granted or issue left undecided, as the appeal itself was not pressed on its merits.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax (Exemptions) and the Income Tax Officer (Exemptions) against an order passed by the Income Tax Appellate Tribunal, 'A' Bench, Bangalore. The appeal pertains to the assessment year 2013-14 and challenges the Tribunal's order dated 28.08.2019 in appeal proceedings ITA No. 271/BANG/2018. The respondent in this appeal is M/s. Centre for Cellular and Molecular Platforms. The High Court of Karnataka at Bengaluru heard the matter on 26th February 2021.

What were the issues?

The primary issue before the High Court was whether to set aside the appellate order dated 28.08.2019 passed by the Income Tax Appellate Tribunal, 'A' Bench, Bangalore, in appeal proceedings ITA No. 271/BANG/2018 for the assessment year 2013-14. The appellants (Revenue) sought to set aside the Tribunal's order. The judgment does not explicitly record the specific contentions of the appellants or the respondent regarding the merits of the case. However, a memo was filed by the learned counsel for the appellants on 25.02.2021, which led to the disposal of 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 26TH DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.59/2020 BETWEEN: 1. PRINCIPAL COMMISSIONER OF

INCOME TAX (EXEMPTIONS)

UNITY BUILDING ANNEXE

MISSION ROAD

BANGALORE - 560 027. 2. THE INCOME TAX OFFICER

(EXEMPTIONS)

WARD-I, BANGALORE.

… APPELLANTS (BY SRI SANMATHI E.I., ADV.) AND M/S. CENTRE FOR CELLULAR AND MOLECULAR PLATFORMS GKVK POST BELLARY ROAD BENGALURU - 560 065 PAN: AADCC8572D … RESPONDENT (BY SRI M. LAVA, ADV.)

2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO SET ASIDE THE APPELLATE ORDER DATED 28.08.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE IN APPEAL PROCEEDINGS NO. ITA NO.271/BANG/2018 [ANNEXURE-A] FOR THE ASSESSMENT YEAR 2013-14. THIS I.T.A., COMING ON FOR HEARING, THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING: JUDGMENT Memo dated 25.2.2021 filed by the learned counsel for the appellants is accepted. In view of the memo filed and the submission made, the appeal is dismissed as withdrawn. Sd/-

JUDGE Sd/- JUDGE KA/-

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