M/S. AMBLEE RESORTS INTERNATIONAL PVT LIMITED vs. THE INCOME TAX OFFICER

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ITA/544/2014HC KarnatakaKAHC01043714201424 September 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to revive it if necessary.

What were the facts?

The assessee, M/s. Amblee Resorts International Pvt. Limited, represented by its erstwhile director, filed an appeal before the High Court. The appeal was against an order passed by the Income Tax Appellate Tribunal for assessment years 1995-96 and 1996-97.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed under Section 260-A of the IT Act.

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 OF KARNATAKA AT BENGALURU

DATED THIS THE 24th DAY OF SEPTEMBER 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD

I.T.A. NO.544 OF 2014

BETWEEN:

M/S. AMBLEE RESORTS INTERNATIONAL PVT. LIMITED REPRESENTED BY ITS ERSTWHILE DIRECTOR AND AGGRIEVED PERSON SRI. SATISH CHANDRA AMBLEE NO.1430, 13TH CROSS WEST OF CHORD ROAD 2ND STAGE, BANGALORE-560086. ... APPELLANT

(BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.,)

AND:

THE INCOME TAX OFFICER WARD-11(1), R.P. BHAVAN OPP. RBI, NRUPATHUNGA ROAD BANGALORE-560001. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.,)

- - -

THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 25-07-2014 PASSED IN ITA NO.63 & 64/BANG/2012 AND CO Nos.84 & 85/BANG/2012 FOR THE ASSESSMENT YEAR 1995-96 AND 1996-97, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. II. TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER DATED 25-07-2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH IN ITA NOs.63 & 64/BANG/2012 AND CO Nos.84 & 85/BANG/2012 FOR THE ASSESSMENT YEARS 1995-96 AND 1996-97.

THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue has entered appearance through video conferencing.

2.

Learned Senior counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal with liberty to revive the same, if so required. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed as withdrawn in terms of liberty as prayed for.

Sd/- JUDGE

Sd/- JUDGE

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