SRI J M VRUSHABENDRAIAH S/O MALIAPPAIAH vs. ASST. COMMISSIONER OF INCOME TAX

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HC-KAR NC: 2025:KHC-D:10459-DB ITA No. 100005 of 2023

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

DATED THIS THE 19TH DAY OF AUGUST, 2025 PRESENT

THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL

INCOME TAX APPEAL NO. 100005 OF 2023

BETWEEN:

SRI. J. M. VRUSHABENDRAIAH SON OF MALIAPPAIAH, AGED ABOUT 75 YEARS, N. C. COLONY, NEAR STATE BANK OF HYDERABAD, HOSAPETE-583101. …APPELLANT (BY SRI. SHASHANK S. HEGDE, ADVOCATE)

AND:

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BELLARY, THE ASSESSING OFFICER, UNDER THE INCOME TAX ACT, 1961 AAYKAR BHAVAN, FORT, BALLARI-583104. …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961. PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLANT TRIBUNAL, BANGALORE BENCH IN ITA NOS.299/BANG/2019 RELATING TO THE ASSESSMENT YEAR 2010-11 VIDE ITS ORDER DATED 20.07.2022 AND ETC.

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL

Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: High Court of Karnataka, Dharwad Bench

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HC-KAR NC: 2025:KHC-D:10459-DB ITA No. 100005 of 2023

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV)

Learned counsel for the appellant has filed a memo which reads as follows: “The Appellant humbly submits that being aggrieved by the order of the Tribunal insofar the legal issue is concerned, the Appellant had filed the present statutory appeal. It is further submitted that the Respondent-Department too had filed a statutory appeal on merits of the matter in ITA No.100044/2023, which was dismissed by the coordinate-bench vide judgment dated 30.06.2025 on failing to meet the threshold monetary limits prescribed by the CBDT vide Circular No.09/2024 dated 17/09/2024, whilst granting liberty to revive the said appeal. It is humbly submitted that the present appeal of the Assessee too may be disposed as withdrawn in the light of the judgment of this Hon’ble court in ITA No.100044/2023 while reserving the liberty to the Appellant to revive it in the event the department’s appeal in the aforementioned ITA is revived.”

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HC-KAR NC: 2025:KHC-D:10459-DB ITA No. 100005 of 2023

In light of the same, the appeal is dismissed as withdrawn.

Sd/- (S.SUNIL DUTT YADAV) JUDGE

Sd/- (VIJAYKUMAR A.PATIL) JUDGE

RKM /CT-AN List No.: 1 Sl No.: 1