GOLFLINKS SOFTWARE PARK (P) vs. DEPUTY COMMISSIONER OF

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ITA/702/2019HC KarnatakaKAHC01031472201922 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, after hearing the learned counsel for the appellant, allowed the prayer for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The court granted the appellant liberty to file a fresh appeal if the need arises in the future. No decision was made on the merits of the case, as the appeal was disposed of solely on the appellant's request for withdrawal. The specific findings of the ITAT or the reasoning behind the appellant's decision to withdraw are not detailed in this judgment.

What were the facts?

The appellant, Golflinks Software Park (P) Limited, filed an appeal before the High Court of Karnataka against an order dated May 10, 2019, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 338/BANG/2017. The appeal pertained to the assessment year 2011-2012. 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. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court was hearing the matter for orders.

What were the issues?

The primary issue before the High Court was whether to allow the appeal filed by the appellant against the ITAT's order. The appellant, through its counsel, prayed for the withdrawal of the appeal. The judgment does not record any specific arguments made by the revenue. The questions of law that would have been formulated, had the appeal proceeded on merits, are not detailed in the provided text, other than the general prayer to set aside the ITAT's order. The specific grounds for challenging the ITAT's order dated 10.05.2019 in ITA No. 338/BANG/2017 for the assessment year 2011-2012 are not elaborated.

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.702/2019

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.338/BANG/2017, FOR THE ASSESSMENT YEAR 2011-2012 AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE ABOVE (B) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED 10.05.2019 PASSED IN ITA NO.338/BANG/2017 (ANNEXURE-C) TO THE EXTENT QUESTIONED HEREIN ANNUAL YEAR 2012-2013 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.

Sd/- JUDGE

Sd/- JUDGE

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