DAKSHINA KANNADA KOOTA vs. THE ASSISTANT DIRECTOR OF INCOME TAX

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ITA/63/2017HC KarnatakaKAHC01020486201723 December 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the assessee had filed a memo seeking leave to withdraw the appeal. The memo was taken on record. For the reasons stated in the memo, the High Court dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal if occasion arose. No decision was made on the merits of the substantial questions of law that were intended to be formulated.

What were the facts?

The appellant, Dakshina Kannada Koota Brahmanara Mitra Mandali, represented by its Treasurer, filed an appeal before the High Court of Karnataka. The appeal was against a common order dated August 26, 2016, passed by the Income Tax Appellate Tribunal (ITAT), "SMC-A" Bench, Bengaluru, in ITA Nos. 1483 & 1484/BANG/2013. These ITAT appeals pertained to assessment years 2009-10 and 2010-11. The Assistant Director of Income-tax (Exemption), Circle-17(1), Bangalore, was the respondent. 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 formulate substantial questions of law arising from the ITAT's order dated August 26, 2016, in ITA Nos. 1483 & 1484/BANG/2013 for assessment years 2009-10 and 2010-11. The appellant sought to have the findings of the ITAT set aside. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. The appellant's counsel filed a memo seeking to withdraw 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 23RD DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.63 OF 2017 BETWEEN: DAKSHINA KANNADA KOOTA BRAHMANARA MITRA MANDALI REP. BY ITS TREASURER SRI. A.V. SHASHIDARA #12, BULL TEMPLE ROAD BASAVANAGUDI, BANGALORE-560004 PAN: AAATD 0670K. .... APPELLANT (BY SRI. BHAIRAV KUTTAPPA, ADV., FOR SRI. M. LAVA, ADV.,) AND: THE ASSISTANT DIRECTOR OF INCOME-TAX (EXEMPTION), CIRCLE-17(1) UNITY BUILDING ANNEXURE 6TH FLOOR, MISSION ROAD, BANGALORE-560027. ... RESPONDENT (BY SRI. T.N.C. SRIDHAR, ADV., FOR SRI. JEEVAN J. NEERALGI, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.08.2016 PASSED IN ITA NO.1483 & 1484/BANG/2013 FOR THE ASSESSMENT YEAR 2009-10 & 2010-11, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT.

2 (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE ITAT, "SMC-A" BENCH, BENGALURU IN ITA NOS.1483 & 1484/BANG/2013 DATED 26-08-2016 FOR THE ASSESSMENT YEARS 2009-10 AND 2010-11 RESPECTIVELY (ANNEXURE-A) & ETC. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Bhairav Kuttappa, learned counsel for Mr.M.Lava, learned counsel for the assessee. Mr.T.N.C.Sridhar, learned counsel for Mr.Jeevan J.Neeralgi, learned counsel for the respondent. 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. 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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