GOLFLINKS SOFTWARE PARK (P) vs. DEPUTY COMMISSIONER OF

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ITA/698/2019HC KarnatakaKAHC01044385201922 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer of the learned counsel for the appellant to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The court granted the appellant liberty to file a fresh appeal in the future if the need arises. No decision was made on the merits of the case, as the appeal was withdrawn by the appellant.

What were the facts?

The appellant, Golflinks Software Park (P) Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against a common order dated 10.05.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.334/BANG/2017. This order pertained to the assessment year 2008-2009. The respondents were the Deputy Commissioner of Income-tax and the Principal Commissioner of Income-tax. The appellant sought to set aside the ITAT's order to the extent it was questioned.

What were the issues?

The primary issue was whether the High Court should allow the appeal filed by the assessee, Golflinks Software Park (P) Limited, against the order of the ITAT dated 10.05.2019 for the assessment year 2008-2009. The assessee, through its learned counsel, prayed for the withdrawal of the appeal. The revenue did not record any specific arguments in the judgment provided. The judgment does not explicitly frame substantial questions of law, but the context implies that the appeal was filed on such questions.

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 22ND DAY OF JANUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

ITA NO.698/2019 BETWEEN:

GOLFLINKS SOFTWARE PARK (P) LIMITED 1ST FLOOR, EMBASSY POINT, 150 INFANTRY ROAD BANGALORE-560 001 PAN-AABCG7106K REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR.P.R.RAMAKRISHNAN …APPELLANT

(BY SRI.SURYANARAYANA T., ADV.,)

AND:

1.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -11 (3)

BANGALORE, BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085

2.

PRINCIPAL COMMISSIONER

OF INCOME-TAX, BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085 … RESPONDENTS

(BY SRI.ARAVIND K.V., ADV.,)

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019, PASSED IN ITA NO.334/BANG/2017 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (B) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED 10.05.2019 PASSED IN ITA NO.334/BANG/2017 (ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN ANNUAL YEAR 2008-2009 AND ETC.,

THIS APPEAL COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the appellant prays for withdrawal of the appeal.

The prayer is allowed.

The appeal is dismissed as withdrawn with a liberty to file fresh appeal if need arises in future.

Sd/- JUDGE

Sd/- JUDGE

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