Case Note & Summary
The appellant, M/s. Filtrex Technologies Private Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bengaluru 'A' Bench dated 11/4/2018 in IT(TP)A No.469/BANG/2017 for the assessment year 2012-13. During the hearing, the appellant's counsel, Sri. Chythanya K.V., filed a memo seeking leave of the court to withdraw the appeal. The respondent was represented by Sri. K.V. Aravind. The court, after considering the reasons assigned in the memo, permitted the withdrawal and dismissed the appeal as withdrawn. No substantial question of law was framed or adjudicated, and the appeal was disposed of without any order on merits.
Headnote
A) Income Tax - Appeal - Withdrawal - Section 260-A, Income Tax Act, 1961 - The appellant filed a memo seeking leave to withdraw the appeal. The court permitted the withdrawal for the reasons assigned in the memo and dismissed the appeal as withdrawn without any adjudication on merits. (Paras 2-3)
Issue of Consideration
Whether the appeal should be permitted to be withdrawn based on the memo filed by the appellant's counsel.
Final Decision
The appeal is permitted to be withdrawn and is dismissed as withdrawn.
Law Points
- Withdrawal of appeal
- Memo seeking leave to withdraw
- No adjudication on merits
Case Details
2020 LawText (KAR) (07) 4
Justice Alok Aradhe, Justice Hemant Chandangoudar
Sri. Chythanya K.V. (for appellant), Sri. K.V. Aravind (for respondent)
M/s. Filtrex Technologies Private Limited
The Assistant Commissioner of Income Tax, Circle-3(1)(1)
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Nature of Litigation
Appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal.
Remedy Sought
The appellant sought to withdraw the appeal.
Filing Reason
The appellant filed a memo seeking leave to withdraw the appeal.
Previous Decisions
The Income Tax Appellate Tribunal, Bengaluru 'A' Bench passed an order dated 11/4/2018 in IT(TP)A No.469/BANG/2017 for the assessment year 2012-13.
Issues
Whether the appeal should be permitted to be withdrawn.
Submissions/Arguments
The appellant's counsel filed a memo seeking leave to withdraw the appeal for reasons assigned therein.
Ratio Decidendi
The court permitted withdrawal of the appeal based on the memo filed by the appellant's counsel, without adjudicating on merits.
Judgment Excerpts
Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw this appeal.
For the reasons assigned in the memo, the appeal is permitted to be withdrawn.
In the result, the appeal is dismissed as withdrawn.
Procedural History
The appellant filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bengaluru 'A' Bench dated 11/4/2018 in IT(TP)A No.469/BANG/2017 for the assessment year 2012-13. During the hearing, the appellant's counsel filed a memo seeking leave to withdraw the appeal. The court permitted the withdrawal and dismissed the appeal as withdrawn.
Acts & Sections
- Income Tax Act, 1961: 260-A
