SRI. SATISH CHANDRA AMBLEE vs. THE INCOME TAX OFFICER

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ITA/548/2014HC KarnatakaKAHC01043689201424 September 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD3 pages
AI SummaryDismissed

What did the High Court hold?

The appellants' counsel filed a memo seeking permission to withdraw the appeal with liberty to revive it later. The High Court accepted the memo and accordingly dismissed the appeal as withdrawn.

What were the facts?

The appellants, Sri. Satish Chandra Amblee and Smt. Meena S. Amblee, filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal. The appeal pertained to assessment years 1995-96 and 1996-97.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be allowed to be withdrawn with liberty to revive. The court considered the request for withdrawal.

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.548 OF 2014 BETWEEN:

1.

SRI. SATISH CHANDRA AMBLEE NO.1430, 13TH CROSS WEST OF CHORD ROAD 2ND STAGE, BANGALORE-560086.

2.

SMT. MEENA S. AMBLEE

NO.1430, 13TH CROSS

WEST OF CHORD ROAD

2ND STAGE, BANGALORE-560086. ... APPELLANTS (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.65, 67 TO 68/BANG/2012 AND CO Nos.86 TO 89/BANG/12, FOR THE ASSESSMENT YEAR 1995-96 AND 1996-97, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANTS. II. TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANTS IN THE ORDER DATED 25-07-2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH IN ITA NOs.65, 67 TO 69/BANG/2012 AND CO Nos.86 TO 89/BANG/12 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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