Case Note & Summary
The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 10/4/2018 in ITA No.1105/Bang/2015 for the Assessment Year 2011-12. The appellants, the Principal Commissioner of Income Tax and the Deputy Commissioner of Income Tax, sought to challenge the ITAT's order. However, at the hearing, learned counsel for the Revenue submitted that the appellants be permitted to withdraw the appeal without prejudice to their right to raise similar questions in other appeals. The Court, comprising Justice Alok Aradhe and Justice Hemant Chandangoudar, accepted the submission and dismissed the appeal as withdrawn, granting the liberty as prayed for. The judgment is brief and does not delve into the merits of the case, as the appeal was withdrawn at the instance of the Revenue.
Headnote
A) Income Tax - Appeal - Withdrawal - Section 260-A of Income Tax Act, 1961 - Revenue sought to withdraw appeal without prejudice to raising similar questions in other appeals - Court permitted withdrawal and dismissed appeal as withdrawn - Held that appeal can be withdrawn with liberty (Paras 2-3).
Issue of Consideration
Final Decision
Appeal dismissed as withdrawn with liberty as prayed for.
Law Points
- Withdrawal of appeal
- liberty to raise similar questions in other appeals
Case Details
2020 LawText (KAR) (07) 252
Justice Alok Aradhe, Justice Hemant Chandangoudar
Sri. K.V. Aravind (for appellants)
The Pr. Commissioner of Income Tax, 5th Floor, BMTC Building, 80 Feet Road, Kormangala, Bengaluru-560095 and The Deputy Commissioner of Income Tax, Central Circle-1(2), Present Address DCIT Circle-5(1)(1), 2nd Floor, BMTC Building, 80 Feet Road, Kormangala, Bengaluru-560095
M/s. Ranjitpura Infrastructure Pvt. Ltd., No.101, Plot No.10, Pride Elite, Museum Road, Bengaluru-560001, PAN: AADCR 8205J
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Nature of Litigation
Appeal under Section 260-A of the Income Tax Act, 1961 against order of ITAT
Remedy Sought
Revenue sought to withdraw the appeal without prejudice to raising similar questions in other appeals
Filing Reason
Challenge to ITAT order dated 10/4/2018 in ITA No.1105/Bang/2015 for Assessment Year 2011-12
Previous Decisions
ITAT order dated 10/4/2018 in ITA No.1105/Bang/2015
Submissions/Arguments
Learned counsel for the revenue submitted that the appellants be permitted to withdraw the appeal without prejudice to the similar questions being raised in other appeals.
Ratio Decidendi
An appeal can be withdrawn by the appellant with liberty to raise similar questions in other appeals.
Judgment Excerpts
Learned counsel for the revenue submits that the appellants be permitted to withdraw the appeal without prejudice to the similar questions being raised in other appeals.
In view of the aforesaid submission, the appeal is dismissed as withdrawn in terms of liberty as prayed for.
Procedural History
The appeal was filed under Section 260-A of the Income Tax Act, 1961 against the order of ITAT, Bangalore dated 10/4/2018 in ITA No.1105/Bang/2015 for Assessment Year 2011-12. At the hearing, the Revenue sought to withdraw the appeal, which was permitted by the Court.
Acts & Sections
- Income Tax Act, 1961: 260-A
