Late Sri M B Chandrappa Rep By Legal Heirs ... vs The Income Tax Officer Ward 2(1)
2025 Latest Caselaw 5778 Kant

Karnataka High Court

Late Sri M B Chandrappa Rep By Legal Heirs ... vs The Income Tax Officer Ward 2(1) on 19 August, 2025

Author: S.G.Pandit

Bench: S.G.Pandit

                                                -1-
                                                        NC: 2025:KHC:32061-DB
                                                           ITA No. 53 of 2022


                   HC-KAR



                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                            DATED THIS THE 19TH DAY OF AUGUST, 2025

                                              PRESENT

                              THE HON'BLE MR. JUSTICE S.G.PANDIT

                                                AND

                             THE HON'BLE MR. JUSTICE K. V. ARAVIND

                               INCOME TAX APPEAL No. 53 OF 2022

                   BETWEEN:


                   1.    LATE SRI M. B. CHANDRAPPA,
                         REP. BY LEGAL HEIRS,
                         MR. PRAMODH M.C.,
                         "JAYADEVA NILAYA",
                         NEAR BUS STAND,
                         HONNALLI,
Digitally signed         DAVANGERE - 577217,
by VALLI
MARIMUTHU                PAN: ACOPC4980F.
Location: HIGH
COURT OF                                                         ...APPELLANT
KARNATAKA
                   (BY SRI U.A. MADHUSUDHAN, ADVOCATE FOR
                   SRI ANNAMALAI S., ADVOCATE)
                   AND:


                   1.    THE INCOME TAX OFFICER,
                         WARD 2(1),
                         GROUND FLOOR
                             -2-
                                      NC: 2025:KHC:32061-DB
                                         ITA No. 53 of 2022


HC-KAR



    "SRI TOWERS",
    HADADI ROAD,
    DAVANGERE - 577002.
                                             ...RESPONDENT
(BY SRI RAVI RAJ Y. V., SENIOR STANDING COUNSEL)


     THIS ITA / INCOME TAX APPEAL IS FILED UNDER
SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET
ASIDE ORDER DATED 22/07/202 IN ITA No.1710/BANG/2018
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B'
BENCH, BENGALURU FOR THE ASSESSMENT YEAR 2013-2014.
VIDE ANNEXURE -A.


     THIS APPEAL, COMING ON FOR ORDERS THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:


CORAM:   HON'BLE MR. JUSTICE S.G.PANDIT
         and
         HON'BLE MR. JUSTICE K. V. ARAVIND

                     ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Memo dated 14.02.2025 is filed by learned counsel

for the appellant seeking leave to withdraw the appeal

with liberty to revive the appeal in case, if the dispute is

not settled under the scheme of the Direct Tax Vivad Se

Vishwas (DTVSV) Scheme, 2024.

NC: 2025:KHC:32061-DB

HC-KAR

2. Memo is placed on record.

3. In view of the memo, the appeal is dismissed

as withdrawn with liberty as sought for.

Sd/-

(S.G.PANDIT) JUDGE

Sd/-

(K. V. ARAVIND) JUDGE

DDU