SRI B SUDHAKAR PAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/594/2016HC KarnatakaKAHC01049668201622 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, considering the memo filed by the appellant's counsel seeking to withdraw the appeal with liberty to revive it, dismissed the appeal as withdrawn. The Court granted the assessee the liberty to revive the appeal if occasion so arises. No decision was made on the merits of the substantial questions of law that were intended to be formulated, as the appeal was disposed of on procedural grounds. The operative direction was the dismissal of the appeal as withdrawn, with the specified liberty.

What were the facts?

The appellant, Sri. B. Sudhakar Pai, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka at Bengaluru. The appeal was against an order dated June 30, 2016, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench 'A', in ITA No. 708/Bang/2011 for the Assessment Year 2007-08. The respondent in the appeal was the Deputy Commissioner of Income Tax, Circle-5(1), Bangalore. The appellant sought to formulate substantial questions of law and set aside the findings of the ITAT to the extent they were against him.

What were the issues?

The primary issue was whether the High Court should formulate substantial questions of law and allow the appeal of the assessee, Sri. B. Sudhakar Pai, by setting aside the findings of the ITAT. The assessee, through his counsel, sought leave to withdraw the appeal with liberty to revive it if occasion arose. The revenue was represented by its counsel. The judgment does not record specific arguments from either side regarding the merits of the ITAT's order, as the appeal was withdrawn.

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 22ND DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.594 OF 2016 BETWEEN: SRI. B. SUDHAKAR PAI NO.C-4, 1ST FLOOR UNITY BUILDINGS, J.C. ROAD BANGALORE-560002 PAN: AEGPP 8284 B. .... APPELLANT (BY MR. NARENDRA SHARMA, ADV., FOR MR. M. LAVA, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1), BMTC BUILDING 6TH BLOCK, 80 FEET ROAD KORAMANGALA, BANGALORE-560095. ... RESPONDENT (BY MR. E.I. SANMATHI, ADV.,) - - - 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.708/BANG/2011 FOR THE ASSESSMENT YEAR 2007-08, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY

2 THE ITAT, BENGALURU BENCH, 'A' IN ITA NO.708/BANG/2011 DATED 30-06-2016 FOR THE ASSESSMENT YEAR 2007-08 (ANNEXURE-A). PASS SUCH OTHER ORDERS, AS THIS HON'BLE COURT DEEMS FIT AND PROPER TO MEET THE ENDS OF JUSTICE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Narendra Sharma, learned counsel for the assessee. Mr.E.I.Sanmathi, learned counsel for the revenue. Learned counsel for the appellant seeks leave of this Court to withdraw the appeal with liberty to revive the same if occasion so arises. 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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