SHRI CHETAN DASS vs. THE COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/782/2018HC KarnatakaKAHC01049646201829 March 2021Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the assessee's counsel had filed a memo seeking withdrawal of the appeal. Consequently, the Court dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.782 OF 2018 BETWEEN: SHRI. CHETAN DASS AGED ABOUT 69 YEARS SON OF SRI. A. DASS NO.189, SANKEY ROAD UPPER PALACE ORCHARDS SADASHIVANAGAR BENGALURU-560080

PAN NO: ACCPD7140E

.... APPELLANT (BY MR. S. PARTHASARATHI, ADV.,) AND: 1. THE COMMISSIONER OF INCOME-TAX

(APPEALS) BENGALURU-6

ROOM NO.753

7TH FLOOR, BMTC BUILDING

80FT ROAD, 6TH BLOCK

KORAMANGALA, BANGALORE-560095. 2. THE ADDL. COMMISSIONER OF INCOME TAX

RANGE 6(3), INCOME TAX OFFICES

ROOM NO.732, BMTC BUILDING

80 FT ROAD, 6TH BLOCK

KORAMANGALA, BANGALORE-560095. ... RESPONDENTS (BY MR. DILEEP KUMAR, ADV., FOR MR. K.V. ARAVIND, ADV.,)

2 THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 24.08.2018 PASSED IN ITA NO.1097/BANG/2018 FOR THE ASSESSMENT YEAR 2012- 13, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU BENCH, BENGALURU IN ITA NO.1097/BANG/2018 FOR THE ASSESSMENT YEAR 2012-13, WHICH IS ENCLOSED AS ANNEXURE-A, TO THIS APPEAL. PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND CIRCUMSTANCE OF THE CASE IN THE INTEREST OF JUSTICE. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Smt.Jinitha Chatterjee, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking withdrawal of the appeal. The aforesaid memo is taken on record.

3 Accordingly, the appeal is dismissed as withdrawn with liberty to revive the same in case occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

Recent GST High Court judgments

Search GST case law →