Deepak Nagori vs. Income Tax Officer

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ITTA/11/2024HC TelanganaHBHC01003587202421 January 2025Bench: SUJOY PAUL,G.RADHA RANI3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered a memo filed by the learned counsel for the appellant, Sri M. Naga Deepak, dated January 17, 2025, seeking permission to withdraw the appeal. The Court allowed this prayer. Consequently, the appeal was dismissed as withdrawn. No order was made as to costs. As a sequel, any miscellaneous applications pending in this appeal were also closed. The judgment does not delve into the merits of the original assessment or the orders passed by the lower authorities. The operative direction is solely to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Deepak Nagori, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court for the State of Telangana at Hyderabad. This appeal challenged an order dated December 12, 2023, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Hyderabad. The ITAT's order was in relation to appeal number ITA No. 1713/Hyd/2018 for the assessment year 2012-13. This ITAT order, in turn, was preferred against an order dated May 28, 2018, passed by the Commissioner of Income Tax (Appeals)-2, Hyderabad. The CIT(A) order was against the assessment order dated December 28, 2017, passed by the Income Tax Officer, Ward-8(3), Hyderabad, concerning PAN/GIR No. ABSPN3300M. The appellant also filed an interim application (IA No. 1 of 2024) seeking a stay on the collection of tax and penalty proceedings arising from the assessment order.

What were the issues?

1. Whether the appeal filed under Section 260-A of the Income Tax Act, 1961, is maintainable in the High Court. Assessee's Contention: The appellant, through a memo dated January 17, 2025, sought permission to withdraw the appeal. No specific arguments were recorded regarding the merits of the case or the maintainability of the appeal before the High Court. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the respondent (Income Tax Officer).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE TWENTY FIRST DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SR! JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI INCOME TAX TRIBUNAL APPEAL NO: 11 OF 2024 Appeal filed under Section 260-A of the lncome Tax Act, 196i against the Order dated 12-12-2023 passed in l.T.A.No. 1713lHydl2O18 for Assessment year 2012-13 on the file of the lncome Tax Appellate Tribunal, 'B' Bench, Hyderabad preferred against the Order dated 28-05-2018 passed in Appeal No. ITA No.105'16/2016-17 on the file of the Commissioner of lncome Tax (Appeals)-2, Hyderabad preterred against the Assessment Order dated 28-12-2017 passed in PAN/GIR No. ABSPN3300M on the file of the lncome Tax Officer, Ward-8(3), Hyderabad. Between: Deepak Nagori, 5LH 1501, Lanco Hills, Chitrapuri Colony, Hyderabad 500089 ...Appellant AND lncome Tax Officer, Ward 8(3), Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad-500081 ...Respondent lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the collection of tax and the consequent penalty proceedings and all further actions arising out of the assessment order dated 28-12-2017. Counsel forthe Appellant : Sri M Naga Deepak Counsel for the Respondent ': - - - The Court delivered the following Judgment :

THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DT. JUSTICE G. RADHA RANI I.T.T.A. No.LL of 2024 JIIDGMENT: (per Hon'ble SP,J) Mr.M. Naga Deepak, learned counsel for the appellant filed a memo dated 17.01.2025 seeking permission to withdravf the appeal. 2. Prayer is allowed. D In the result, the appeal is dismissed as withd'rawn' No order as to costs. As a sequel, miscellaneous applications pending in this appeal, if anv, shall stand closed. Sd/. C,V. MALLIKARJUNA VARMA JOTNT REGISTRAR //TRUE COPY// / SECTION OFFICER To, 1. The lncome Tax Appellate Tribunal, 'B' Bench, Hyderabad 2. The Commissioner of Income Tax (Appeals)-2, Hyderabad 3. The lncome Tax Officer, Ward-B(3), Hyderabad 4. One CC to Sri M Naga Deepak, Advocate IOPUCI 5. Two CD CoPies; h I VA/ o.

HIGH GOURT DATED:21 10112025 JUDGMENT lTTA.No.11 o12024 ir o 6- trrE S TAI ( 'q C 30 J.,i ;i125 o t .OS.! pATcH ,--c DISMISSING THE ITTA AS WITHDRAWN \,{ i I I , i I I i

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