SMT GAYATHRI CHHABRA vs. THE INCOME TAX OFFICER

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ITA/823/2017HC KarnatakaKAHC01051896201727 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 of the Court to withdraw the appeal. This memo was taken on record. Consequently, the High Court ordered that the appeal be dismissed as withdrawn. No decision was made on the merits of the substantial questions of law that were intended to be formulated. The operative direction was solely to dismiss the appeal due to its withdrawal by the appellant.

What were the facts?

The assessee, Smt. Gayathri Chhabra, filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal (ITAT), Bangalore Bench. The appeal pertains to Assessment Year 2004-05. The ITAT's order being challenged was dated January 13, 2017, in ITA No. 196/Bang/2015, along with an order dated July 14, 2017, in MP No. 90/Bang/2017. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court was to consider substantial questions of law arising from the ITAT's order.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the ITAT's order dated January 13, 2017, in ITA No. 196/Bang/2015 and MP No. 90/Bang/2017 for Assessment Year 2004-05. The assessee sought to allow the appeal and set aside the ITAT's order. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. However, the assessee's counsel subsequently filed a memo seeking leave 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

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.823 OF 2017 BETWEEN: SMT. GAYATHRI CHHABRA W/O SRI NAVAL KUMAR CHHABRA AGED 65 YEARS A-162/163, SOBHA IVORY ST. JOHNS ROAD NAGA GHEATRE ROAD BANGALORE-560042. .... APPELLANT (BY MRS. R. PRATIBHA, ADV., FOR MR. S. PARTHASARATHI, ADV.,) AND: THE INCOME TAX OFFICER WARD-8(1), BANGALORE PRESENTLY: INCOME-TAX OFFICER WARD 1(2)(3), BMTC BUILDING 4TH FLOOR, 6TH BLOCK KORAMANGALA, BANGALORE-560095.

... RESPONDENT (BY 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 13.01.2017 PASSED IN ITA NO.196/BANG/2015 AND MP NO.90/BANG/2017 DATED 14.07.2017, FOR THE ASSESSMENT YEAR 2004-05, 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: 13.01.2017 ARISING OUT OF ITA NO.196/BANG/2015 AND MP NO.90/BANG/2017 DATED 14.7.2017 FOR THE ASSESSMENT YEAR 2004-05. (iii) PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Smt.R.Prathiba, 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. Accordingly, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE RV

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