SRI MAHENDRA KUMAR SARAOGI vs. THE ASST COMMISSIONER

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ITA/792/2017HC KarnatakaKAHC01043694201706 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the assessee had filed a memo seeking leave to withdraw the appeal. The Court took the memo on record. For the reasons assigned in the memo, the High Court dismissed the appeal as withdrawn. The Court granted liberty to the assessee to revive the appeal if occasion so arises. No decision on the merits of the substantial questions of law was made.

What were the facts?

The appeal was filed by the assessee, Sri. Mahendra Kumar Saraogi, against an order dated 24.08.2017 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No.186/BANG/2017 for the Assessment Year 2012-13. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The assessee sought to set aside the order of the ITAT. The revenue was represented by the Assistant Commissioner of Income Tax, Circle-2(3)(1), Bengaluru.

What were the issues?

1. Whether the substantial questions of law, as stated in the appeal, are to be formulated by the High Court. 2. Whether the order of the Income Tax Appellate Tribunal dated 24.08.2017 in ITA No.186/BANG/2017 for the Assessment Year 2012-13 is to be set aside. Contentions: The assessee, through their learned counsel, filed a memo seeking leave of the Court to withdraw the appeal. The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.792 OF 2017 BETWEEN: SRI. MAHENDRA KUMAR SARAOGI S/O HANUMAN PRASAD SARAOGI AGED ABOUT 50 YEARS R/AT. NO.12, 1ST FLOOR PAPANNA LANE, K.R. SETTYPET BENGALURU-560002. .... APPELLANT (BY MR. K. MALLAHA RAO, ADV.,) AND: THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), 7TH FLOOR BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095. ... RESPONDENT (BY MR. DILIP KUMAR, ADV., FOR MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 24.08.2017 PASSED IN ITA NO.186/BANG/2017 FOR THE ASSESSMENT YEAR 2012-13, PRAYING TO:

2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED: 24.08.2017 BEARING IN ITA NO.186/BANG/2017 FOR THE ASSESMENT YEAR 2012-13 & ETC. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.K.Mallaha Rao, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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