SRI GOVINDACHARY vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/649/2015HC KarnatakaKAHC01047016201528 July 2016Bench: S.N.SATYANARAYANA,JAYANT PATEL2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant's counsel to withdraw the present appeals. Consequently, the appeals were disposed of as withdrawn. The court did not delve into the merits of the case or the underlying ITAT order. The operative direction was to dismiss the appeals as withdrawn, with no decision on the substantive issues of the assessment years 2004-05 and 2005-06.

What were the facts?

The appeals were filed by Sri Govindachary (the assessee) against the Deputy Commissioner of Income Tax (the revenue). The assessment years under consideration were 2004-05 and 2005-06. The appeals arose out of an order dated July 10, 2015, passed by the Income Tax Appellate Tribunal (ITAT) in ITA Nos. 1809 & 1810/BANG/2013. The assessee's counsel, after commencing arguments, sought permission to withdraw the present appeals before the High Court.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the assessee should be permitted to be withdrawn. The assessee's counsel, Sri A. Shankar, advanced some arguments and then sought permission to withdraw the present appeals. The revenue was represented by Sri Jeevan J. Neeralagi, Advocate. The judgment does not record specific arguments made by either side regarding the merits of the case or the reasons for withdrawal, other than the assessee's counsel seeking permission to withdraw. Therefore, the only question the Tribunal had to decide was whether to grant permission for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF JULY 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE S.N.SATYANARAYANA ITA NOs.649-650/2015 BETWEEN : SRI GOVINDACHARY, No.17/1, AMBLIPURA VILLAGE, AGARA POST, BELLANDUR GATE, VARTHUR HOBLI, SARJAPUR ROAD, BANGALORE – 560 102.

…APPELLANT

(BY SRI A.SHANKAR, ADVOCATE)

AND :

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), C.R.BUILDING, QUEEN’S ROAD, BANGALORE – 560 001.

…RESPONDENT

(BY SRI JEEVAN J. NEERALAGI, ADVOCATE)

THESE APPEALS ARE FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 10.07.2015 PASSED IN ITA NOs.1809 & 1810/BANG/2013, FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06.

THESE APPEALS COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr. Shankar, learned counsel for the appellant, after advancing some arguments, seeks permission to withdraw the present appeals. 2. Permission is granted.

The appeals are disposed of as withdrawn.

Sd/- JUDGE

sma

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