SMT GEETHA PARAMAHAMSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/6/2012HC KarnatakaKAHC01052262201205 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, after considering the memo filed by the assessee seeking to withdraw the appeal, has dismissed the appeal as withdrawn. The Court granted liberty to the assessee to revive the appeal if the occasion arises. No decision on the merits of the substantial questions of law or the ITAT's order was made, as the appeal was disposed of on the procedural ground of withdrawal. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The appeal was filed by the assessee, Smt. Geetha Paramahamsa, against an order dated August 26, 2011, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1034(B)/2010. The assessment year in question is 2003-04. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The assessee sought to set aside the ITAT's order. The revenue was represented by the Deputy Commissioner of Income Tax, Circle-1(1), Bengaluru. The matter came up for hearing before the High Court of Karnataka.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law arising from the ITAT's order dated August 26, 2011, and consequently, whether to allow the appeal and set aside the said order. The assessee, through a memo filed before the High Court, sought leave to withdraw the appeal. The revenue did not record any specific arguments in the judgment provided, other than its representation through counsel.

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.6 OF 2012 BETWEEN: SMT. GEETHA PARAMAHAMSA AGED ABOUT 42 YEARS D/O SHRI D.N. NAIDU NO.56/40, 40TH CROSS 8TH BLOCK JAYANAGAR BANGALORE-560082. .... APPELLANT (BY MR. CHYTHANYA K.K. ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), BENGALURU. ... 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 26.08.2011 PASSED IN ITA NO.1034(B)/2010 FOR THE ASSESSMENT YEAR 2003-04, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 26-08-2011 PASSED BY THE ITAT IN ITA NO.1034(B)/2010, IN THE INTEREST OF JUSTICE AND EQUITY.

2 THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Chythanya K.K., 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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