SRI NASIR PASHA vs. THE INCOME TAX OFFICER

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ITA/609/2017HC KarnatakaKAHC01039248201719 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the assessee's counsel seeking to withdraw the appeal. For the reasons stated in the memo, the High Court dismissed the appeal as withdrawn. The court granted the assessee liberty to revive the appeal if occasion so arises. No decision was made on the substantial questions of law or the merits of the case.

What were the facts?

The appellant, Sri. Nasir Pasha, filed an appeal before the High Court of Karnataka at Bengaluru against an order dated April 7, 2017, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench 'C', in ITA No. 2306/Bang/2016. This appeal pertained to the assessment year 2008-09. The revenue was represented by the Income Tax Officer, Ward 2(2), Mysuru. The appellant sought to formulate substantial questions of law and have the ITAT's findings set aside.

What were the issues?

The primary issue before the High Court was whether to allow the appeal filed by the assessee, Sri. Nasir Pasha, against the order of the ITAT for the assessment year 2008-09. The assessee's counsel filed a memo seeking leave to withdraw the appeal with liberty to revive it if occasion arises. The revenue's counsel was present. The judgment does not record specific arguments from either side regarding the merits of the case, as the appeal was withdrawn.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 19TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.609 OF 2017 BETWEEN: SRI. NASIR PASHA # 12, BHARATH KALYAN MANTAP INDL. AREA, NEAR POST OFFICE MYSURU-570023. .... APPELLANT (BY MR. S. ANNAMALAI. ADV., FOR MR. M. LAVA, ADV.,) AND: THE INCOME TAX OFFICER WARD 2(2), # 21/16 AAYKAR BHAVAN, RESIDENCY ROAD NAZARBAD, MYSURU-570010. ... RESPONDENT (BY MR. DILIP KUMAR, ADV., FOR 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 07.04.2017 PASSED IN ITA NO.2306/BANG/2016 FOR THE ASSESSMENT YEAR 2008- 09, (ANNEXURE-A) 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 INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH SMC "C" IN ITA NO.2306/BANG/2016 DATED 7.4.2017 FOR THE ASSESSMENT YEAR 2008-09 (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.S.Annamalai, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for 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 with liberty to revive the same if occasion so arises. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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