M/S WATER INDIA PVT. LTD., vs. THE DEPUTY COMMISSIONER OF

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ITA/672/2018HC KarnatakaKAHC01048086201805 February 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant had filed a memo dated 03.02.2021 for the withdrawal of the appeal. The memo was placed on record, and the Court allowed it. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case or any of the underlying issues that might have been raised in the original appeal. The operative direction was solely to dismiss the appeal as withdrawn.

What were the facts?

The appellant, M/s Water India Pvt. Ltd., filed an appeal before the High Court of Karnataka against orders passed by the Income Tax Appellate Tribunal (ITAT), the Commissioner of Income Tax (Appeals) [CIT(A)], and the Assessing Officer. The appeal pertains to Assessment Year 1996-1997. The appellant sought to set aside the orders and modify them as per their appeal. The respondent is the Deputy Commissioner of Income Tax. The procedural history involves an assessment order dated 28.03.2013, an appellate order by CIT(A) dated 19.09.2016, and an ITAT order dated 28.06.2018.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the orders of the ITAT, CIT(A), and the Assessing Officer for Assessment Year 1996-1997. The appellant sought to set aside and modify these orders. The judgment does not explicitly state the specific questions of law that were to be formulated or the arguments presented by either the assessee or the revenue. The record indicates that the appeal was filed under Section 260-A of the Income Tax Act, 1961, which deals with appeals to the High Court. No specific contentions or reliance on authorities by either party are detailed in the provided text.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF FEBRUARY, 2021

PRESENT

THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON’BLE MR. JUSTICE V. SRISHANANDA

I.T.A. NO. 672/2018 BETWEEN:

M/S WATER INDIA PVT. LTD NO.36-A, II PHASE PEENYA INDUSTRIAL AREA BENGALURU – 560058. PAN: AAACW1411C

.... APPELLANT

(BY SRI ASHOK A KULKARNI, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12(5) BENGALURU.

PRESENTLY AT: THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(2), OFFICE OF INCOME TAX DEPARTMENT 6TH FLOOR, BMTC BUILDING 80 FEET. ROAD, 6TH BLOCK KORAMANGALA BENGALURU – 560095.

... RESPONDENT (BY SRI K.V ARAVIND, ADVOCATE)

THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 28/06/2018 PASSED IN ITA NO.2008/BANG/2016, IN ANNEXURE-A AND THE APPELLATE ORDER IN ITA NO. 233/CIT(A)-7/CO.C/2014-15 DATED 19.09.2016 IN ANNEXURE-‘C’ AND ALSO ASSESSMENT ORDER

PAN: AAACW1411C DATED: 28.03.2013 FILED AS ANNEXURE-‘B’ FOR THE ASSESSMENT YEAR: 1996-1997, PRAYING THIS HON’BLE COURT TO: FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ALLOW THE APPEAL BY SETTING ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 2008/BANG/2016 DATED: 28.06.2018 IN ANNEXURE-A AND THE APPELLATE ORDER IN ITA NO. 233/CIT(A)-7/CO.C/2014-15 DATED 19.09.2016 IN ANNEXURE-C AND ALSO ASSESSMENT ORDER PAN:AAACW1411C DATED 28.03.2013 FILED AS ANNEXURE-B AND SUITABLY MODIFY IT AS SOUGHT IN THE APPEAL.

THIS I.T.A. COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA, J., DELIVERED THE FOLLOWING: JUDGMENT

Learned counsel for the appellant has filed a memo dated 03.02.2021 for withdrawal of the appeal.

The said memo is placed on record.

The memo is allowed. The appeal is dismissed as withdrawn.

Sd/-

JUDGE

Sd/- JUDGE

KGR*

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