SMT ARCHANA KUMARI vs. THE INCOME TAX OFFICER

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ITA/8/2013HC KarnatakaKAHC01008271201319 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered a memo filed by the assessee's counsel seeking leave to withdraw the appeal. The memo was taken on record. For the reasons assigned in the memo, the Court dismissed the appeal as withdrawn. No decision was made on the substantial questions of law or the merits of the ITAT's order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Smt. Archana Kumari, filed an appeal before the High Court of Karnataka against an order dated September 21, 2012, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore 'A' Bench, in ITA No. 225/BANG/2012. The appeal pertains to the assessment year 2007-08. The assessee sought to set aside the ITAT's order to the extent it was prejudicial to her. The revenue was represented by the Income Tax Officer, Ward-5(3), Bengaluru. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the substantial question of law, as stated in the appeal, needs to be formulated by the Court? (Question of law) 2. Whether the order of the ITAT, Bangalore 'A' Bench, dated September 21, 2012, in ITA No. 225/BANG/2012, to the extent it is prejudicial to the appellant, should be set aside? (Mixed question of law and fact) Assessee's contention: The assessee, through her counsel, filed a memo seeking leave of the Court to withdraw the appeal. No specific arguments on the merits of the case were recorded. Revenue's contention: The revenue, through its counsel, was present. No specific arguments on the merits of the case were recorded.

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 19TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.8 OF 2013 BETWEEN: SMT. ARCHANA KUMARI #142, PURVA PARKRIDGE GARUDACHARPALYA BENGALURU-560048 .... APPELLANT (BY MR. SHARATH S, ADV., FOR MR. CHYTHANYA K.K. ADV.,) AND: THE INCOME TAX OFFICER WARD-5(3), BENGALURU. ... 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 21.09.2012 PASSED IN ITA NO.225/BANG/2012 FOR THE ASSESSMENT YEAR 2007-08, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER (TO THE EXTENT PREJUDICIAL TO THE APPELLANT) OF THE ITAT, BANGALORE 'A' BENCH, BEARING ITA NO.225/BANG/2012 DATED 21.09.2012

2 THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Sharath S, learned counsel for Mr.Chythanya K.K., 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. Sd/- JUDGE Sd/- JUDGE RV

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