THE PR COMMISSIONER OF INCOME TAX vs. ABHAYKUMAR BHARMGOUDA PATIL

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ITA/100049/2018HC KarnatakaKAHC02011788201817 September 2019Bench: S.N.SATYANARAYANA,P.G.M.PATIL3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the appeal. The appeal was dismissed as withdrawn based on the pecuniary limitations prescribed by the circular.

What were the facts?

The Revenue filed an appeal against an order in favour of the assessee. The Revenue's counsel brought to the court's notice a recent circular regarding pecuniary limitations for appeals.

What were the issues?

Whether the appeal filed by the Revenue was maintainable in light of the pecuniary limitations prescribed by a recent circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 17TH DAY OF SEPTEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE S.N. SATYANARAYANA

AND

THE HON’BLE MR.JUSTICE P.G.M. PATIL

I.T.A. No. 100049/2018

BETWEEN

1.

THE PR COMMISSIONER OF INCOME TAX DR.B.R.AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI.

2.

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, DR.B.R. AMBEDKAR ROAD, BELAGAVI. ...APPELLANTS

(By SRI. Y.V.RAVIRAJ, ADV.)

AND

ABHAYKUMAR BHARAMGOUDA PATIL 24, MALINI, BASUVAN GALLI, HOSUR, SHAHPUR, BELAGAVI-560003, PAN: ACAPP 6762 G. ... RESPONDENT

2 ITA FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO A)FORMULATE THE SUSTANTIAL QUESTION OF LAW AS STATED ABOVE; B)ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.36/Panaji/2018 DATED 13.04.2018 AND CONFIRM THE ORDER DATED 28.03.2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-I, BELAGAVI FOR THE ASSESSMENT YEAR 2009-10.

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, S.N.SATYANARAYANA, J, DELIVERED THE FOLLOWING:

JUDGMENT

This appeal is in challenge to the revenue order granted in favour of the assessee.

The learned counsel for the appellants would bring to the notice of this Court that in the light of recent circular bearing No.17/2019 dated 08.08.2019, the present appeal does not survive, in view of the pecuniary limitation prescribed under the aforesaid circular, is in excess of challenge to the order impugned. Hence, he seeks permission to withdraw the

3 appeal filed by the revenue. Memo is accepted. Appellants are permitted to withdraw the appeal.

Accordingly, appeal is dismissed as withdrawn.

SD/- JUDGE

SD/- JUDGE

KGK

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