m/s. karnataka state road vs. the assistant director

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ITA/74/2020HC KarnatakaKAHC01008645202001 February 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the Memo for withdrawal of the appeal filed by the appellant. The appellant's counsel stated that the Tribunal had allowed an application and recalled the order dated 27.09.2019 passed in ITA No.718/Bang/2013. The High Court accepted the Memo and accordingly dismissed the appeal as withdrawn. The Court also granted the appellant liberty to file a fresh appeal if the need arises in the future. No specific findings were made on the merits of the original dispute, as the appeal was disposed of on the procedural ground of withdrawal.

What were the facts?

The appellant, M/s. Karnataka State Road Transport House, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. This appeal arose from an order dated 27.09.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.718/Bang/2013, pertaining to the Assessment Year 2009-2010. The respondent in the appeal was the Assistant Director of Income Tax (Exemptions). The appellant subsequently filed a Memo for withdrawal of the appeal.

What were the issues?

The primary issue before the High Court was whether to allow the withdrawal of the appeal. The appellant sought to withdraw the appeal because the ITAT had allowed an application and recalled its earlier order dated 27.09.2019 passed in ITA No.718/Bang/2013. The appellant's contention was that the appeal had become infructuous or that they wished to pursue other remedies after the ITAT's action. The revenue's contention, if any, is not recorded in the judgment. The question of law or mixed law and fact that the High Court had to decide was whether to permit the withdrawal of the appeal filed under Section 260-A of the Income Tax Act, 1961.

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, BENGALURU

DATED THIS THE 1st 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.74/2020

BETWEEN:

M/S. KARNATAKA STATE ROAD TRANSPORT HOUSE, K.H. ROAD, SHANTHINAGAR BANGALORE 560 027. PAN AAACV6497R. ..APPELLANT (BY SRI.A.SHANKAR FOR SRI. LAVA M. AND SRI.BHAIRAV KUTTAIAH, ADV.)

AND: THE ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), UNITY BUILDING ANNEXE, P. KALINGA ROAD, BENGALURU 560 027. ..RESPONDENT (BY SRI.K.V.ARAVIND, ADV.)

THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF THE ORDER DATED 27.09.2019 PASSED IN ITA NO.718/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010.

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

JUDGMENT

Learned counsel for the appellant has filed a Memo for withdrawal of the appeal, as the Tribunal has allowed the application and recalled the order dated 27.9.2019 passed in ITA No.718/Bang/2013.

2.

The Memo is placed on record. The appeal is dismissed as withdrawn, with a liberty to file a fresh appeal, if need arises in future.

Sd/- JUDGE

Sd/- JUDGE

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