GOLFLINKS SOFTWARE PARK (P) vs. DEPUTY COMMISSIONER OF

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ITA/703/2019HC KarnatakaKAHC01044454201922 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 learned counsel for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The court also granted liberty to the appellant to file a fresh appeal if the need arises in the future. No decision was made on the merits of the substantial questions of law that were intended to be formulated, as the appeal was disposed of on procedural grounds.

What were the facts?

The appellant, Golflinks Software Park (P) Limited, filed an appeal before the High Court of Karnataka against an order dated 10.05.2019 passed in ITA No.338/BANG/2017. This order was for the Assessment Year 2013-2014. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The appellant sought to formulate substantial questions of law and set aside the common order of the Tribunal dated 10.05.2019 passed in ITA No.339/BANG/2017. The respondents were the Deputy Commissioner of Income-tax and the Principal Commissioner of Income-tax, Bangalore.

What were the issues?

The primary issue was whether the appeal filed by the appellant should be allowed. The appellant, through its learned counsel, prayed for the withdrawal of the appeal. The judgment does not record any specific arguments from the revenue's side regarding the merits of the case, as the appeal was withdrawn by the appellant. The core question before the High Court was to decide on the appellant's request to withdraw the appeal.

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.703/2019

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 2013-2014 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.339/BANG/2017 (ANNEXURE-C) TO THE EXTENT QUESTIONED HEREIN 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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