THE PR. COMMISSIONER OF INCOME-TAX vs. M/S DUSTERS TOTAL SOLUTIONS SERVICES PVT LTD

ITA/797/2017HC KarnatakaKAHC01044441201704 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the prayer of the learned counsel for the appellants (Revenue) to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. No substantial questions of law were formulated, and the ITAT's order dated 09.06.2017 in ITA No.1481/Bang/2015 for the assessment year 2010-2011 was not adjudicated upon merits. The principle that can be cited from this judgment is that an appeal filed under Section 260-A can be withdrawn by the appellant, leading to its disposal without a decision on the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-tax and the Deputy Commissioner of Income-tax (appellants) against an order dated 09.06.2017 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in ITA No.1481/Bang/2015. The assessment year in question was 2010-2011. The respondent is M/s. Dusters Total Solutions Services Pvt. Ltd. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking formulation of substantial questions of law and setting aside the ITAT's order.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, is to be admitted and substantial questions of law are to be formulated. The Revenue, through its learned counsel, sought leave to withdraw the appeal. The Respondent's contentions are not recorded in the judgment as the appeal was withdrawn at the admission stage.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.797/2017

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF JANUARY 2018

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.797/2017

BETWEEN :

THE PR. COMMISSIONER OF INCOME-TAX

CIT (A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-11(1), PRESENT ADDRESS

CIRCLE-2(1)(2), 2ND FLOOR

BMTC BUILDING

80 FEET ROAD, KORMANGALA BENGALURU – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S. DUSTERS TOTAL SOLUTIONS SERVICES PVT. LTD. NO.50, 4TH FLOOR, ZATAKIA CENTRE INDIRANAGAR BENGALURU – 560 038

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 09.06.2017 IN ITA NO.1481/BANG/2015 FOR THE

ITA No.797/2017

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ASSESSMENT YEAR 2010-2011 PASSED BY THE ITAT, BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned counsel for the appellants seeks leave to withdraw the appeal. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE