GOLFLINKS SOFTWARE PARK (P) vs. DEPUTY COMMISSIONER OF

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ITA/701/2019HC KarnatakaKAHC01044437201922 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer of the appellant's counsel for withdrawal of 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 Consequently, the appeal was dismissed as withdrawn.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. The counsel for the respondents was granted four weeks to file a memo of appearance.

What were the facts?

The appeal was filed by Golflinks Software Park (P) Limited (the assessee) against an order dated May 10, 2019, passed in ITA No. 337/BANG/2017. The assessment year under consideration was 2011-2012. The respondents were the Deputy Commissioner of Income-tax, Circle-11(3), Bangalore, and the Principal Commissioner of Income-tax, Bangalore. The appeal was filed under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka.

What were the issues?

The High Court was to decide whether to allow the withdrawal of the appeal as prayed by the appellant. The appellant's counsel sought permission to withdraw the appeal. The respondents' counsel was permitted to file a memo of appearance. No specific legal questions or arguments from either side regarding the merits of the case are recorded in the judgment, as the appeal was withdrawn.

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.701/2019

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.337/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012 AND ETC.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA J., 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.

Sri K.V.Aravind, learned counsel for the respondents is permitted to file memo of appearance within four weeks.

Sd/- JUDGE

Sd/- JUDGE

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