THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL

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ITA/658/2016HC KarnatakaKAHC01046880201625 October 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the learned counsel for the appellants (the Revenue) leave to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the ITAT's order dated 05.08.2016. The operative direction was solely to record the withdrawal and dispose of the appeal accordingly. No specific findings were made by the High Court on any issues, nor was any ratio decidendi established as the appeal was not adjudicated.

What were the facts?

This matter concerns an Income Tax Appeal filed by the Commissioner of Income-Tax (TDS) and the Deputy Commissioner of Income-Tax (TDS), Circle-16(1), Bengaluru (the Revenue) against M/s Bangalore Metro Rail Corporation Ltd. (the Assessee). The appeal challenges an order dated 05.08.2016 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in ITA No.874/BANG/2015. The assessment year in question is 2013-2014. The appeal is filed under Section 260-A of the Income Tax Act, 1961, seeking formulation of substantial questions of law and setting aside the ITAT's order.

What were the issues?

The primary issue before the High Court is whether the order passed by the ITAT, Bengaluru, in ITA No.874/BANG/2015 for the assessment year 2013-2014, warrants being set aside. The Revenue, through its counsel, sought leave to withdraw the appeal. The judgment does not record any specific arguments presented by either the Revenue or the Assessee regarding the merits of the ITAT's order. Therefore, the questions of law that the Tribunal had to decide, and the specific contentions of each side, are not detailed in this High Court judgment as the appeal was withdrawn before any substantive adjudication.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.658/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 25TH DAY OF OCTOBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.658/2016

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX

TDS, NO.59, HMT BHAVAN

4TH FLOOR, BALLARI ROAD

GANGANAGAR

BENGALURU – 560 032

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

TDS, CIRCLE-16(1)

NO.59, HMT BHAVAN

4TH FLOOR, BALLARI RAOD

GANGANAGAR

BENGALURU – 560 032

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S BANGALORE METRO RAIL CORPORATION LTD. 3RD FLOOR, BMTC COMPLEX K.H.ROAD, SHANTHINAGAR BENGALURU – 560 027

...RESPONDENT

(BY SRI A.SHANKAR, ADVOCATE)

ITA No.658/2016

-2-

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 05.08.2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.874/BANG/2015 FOR THE ASSESSMENT YEAR 2013- 2014.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants seeks leave to withdraw the appeal. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR

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