What did the High Court hold?

The High Court allowed the withdrawal of the appeal. The respondent's counsel had no objection to the withdrawal.

The appellant filed an appeal before the High Court of Karnataka. The appellant's counsel filed a memo seeking permission to withdraw the appeal. The reason for withdrawal was the parties' inclination to resolve the matter before the Income Tax Commissioner.

What were the issues?

The primary issue was whether the appeal should be permitted to be withdrawn based on the parties' intent to settle the matter before the Income Tax Commissioner.

H E Panduranga vs CIT | Karnataka High Court 2013

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 21ST DAY OF JANUARY, 2013 PRESENT THE HON’BLE MR.JUSTICE D V SHYLENDRA KUMAR AND THE HON’BLE MR.JUSTICE B SREENIVASE GOWDA Income Tax Appeal No.574 of 2007

BETWEEN:

H E PANDURANGA NO.473, 4TH CROSS, 8TH MAIN HANUMANTHANAGAR BANGALORE – 560 013

… APPELLANT

[By Sri Anup & Sri Kiran Kumar M, Advs. for Sri B S Goutham, Adv.]

AND:

COMMISSIONER OF INCOME TAX CENTRAL (KARNATAKA) C R BUILDINGS ANNEXE, QUEENS ROAD, BANGALORE – 560 001

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 (2) CENTRAL

REVENUE BUILDINGS ANNEXE,

QUEENS ROAD BANGALORE – 560 001

… RESPONDENTS

2 [By Sri Aravind Chavan, Adv. for Sri K V Aravind, Adv.]

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE ORDER DATED 20.01.2006, 25.04.2006, 31.08.2006 & 08.03.2007 PASSED IN IT(SS)A NOS. 155/BANG/2002, MP NO.36/06, 82/06 & 140/BANG/2006, FOR THE BLOCK ASSESSMENT PERIOD 1990 TO 1991 TO 2000-01, AND ETC.,

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, D V SHYLENDRA KUMAR, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel appearing for the appellant has filed a memo seeking for permission to withdraw the appeal indicating that the parties are inclined to have the matter resolved before the Income Tax Commissioner and the memo is signed by Mr. Kiran Kumar., learned counsel, who is also on record and has filed power for the appellant along with Mr.B.S. Goutham, learned counsel.

Mr. Arvind Chavan, learned counsel appearing for the respondent has no objection.

3 3. In this view of the matter, this appeal is dismissed as withdrawn.

Sd/- JUDGE

NG*

H E PANDURANGA vs. COMMISSIONER OF INCOME TAX

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