Shri Manoj Kumar Sharma, vs. Asst. Commissioner of Income Tax,

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ITTA/472/2013HC TelanganaHBHC01046470201323 October 20132 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that a memo was filed on behalf of the appellants (Revenue) seeking to dismiss the appeal as withdrawn, with liberty to file a fresh appeal before the Delhi High Court. The memo was taken on record. Consequently, the High Court dismissed the appeal with the liberty as sought for by the Revenue. The Court directed the office to return the certified copy of the impugned order to the Revenue forthwith. No decision was made on the merits of the questions of law originally intended to be decided.

What were the facts?

The Revenue, comprising the Commissioner of Income Tax-III and the Assistant Commissioner of Income Tax, Circle-12(3), filed an appeal before the High Court of Karnataka against an order dated December 7, 2012, passed by the Income-tax Appellate Tribunal (ITAT), 'G' Bench, New Delhi. The appeal concerned the assessment year 2006-07 and was filed by the Revenue under Section 260-A of the Income-tax Act, 1961. The respondent in this appeal was M/s. Sanyo India Pvt. Ltd. The High Court was to decide questions of law formulated in the appeal.

What were the issues?

1. Whether the High Court should decide the questions of law formulated in the appeal and any other questions of law deemed fit by the Court, concerning the ITAT's order dated December 7, 2012, in appeal proceedings No. ITA No.4307/Del/2012 for assessment year 2006-07. The Revenue contended that a memo was filed seeking to dismiss the appeal as withdrawn, with liberty to file a fresh appeal before the Delhi High Court. The judgment does not record any specific arguments from the Respondent (M/s. Sanyo India Pvt. Ltd.) on the merits of the case or the questions of law.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 1ST DAY OF JULY, 2014 PRESENT THE HON'BLE Mr. JUSTICE N. KUMAR AND THE HON'BLE Mr. JUSTICE B. MANOHAR I.T.A. No. 472 OF 2013 BETWEEN: 1. Commissioner of Income Tax-III, C.R. Building, Queen’s Road, Bangalore. 2. Asst.Commissioner of Income Tax, Circle- 12(3), No.14/3, 4th Floor, Rashtrothana Bhavan, Nrupathunga Road, Bangalore. . …. APPELLANTS (By E.I.Sanmathi, Advocate) A N D: M/s. Sanyo India Pvt. Ltd., No.45, 2nd Floor, Jubilee Building, Museum Road, Bangalore. ….RESPONDENT 2 This I.T.A. is filed under Section 260-A of the Income-tax Act, 1961 praying to decide the questions of law formulated therein and/or such other questions of law as may be formulated by the Hon’ble Court as deemed fit and set aside the appellate order dated 07.12.2012 passed by Income-tax Appellate Tribunal ‘G’ Bench, New Delhi, as sought for in the respondent-assessee’s case in appeal proceedings No. ITA No.4307/Del/2012 for assessment year 2006-07, etc. This I.T.A. coming on for Orders this day, N. KUMAR, J., made the following:

J U D G M E N T

A memo is filed on behalf of the appellants seeking to dismiss the appeal as withdrawn, with liberty to file fresh appeal before the Delhi High Court. The memo is taken on record.

The appeal is dismissed with liberty as sought for.

The office is directed to return the certified copy of the order impugned in this appeal to the Revenue, forthwith. JUDGE JUDGE

KGR*

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