Sri J M Vrushabendraiah S/O Maliappaiah vs Asst. Commissioner Of Income Tax
2025 Latest Caselaw 5799 Kant

Karnataka High Court

Sri J M Vrushabendraiah S/O Maliappaiah vs Asst. Commissioner Of Income Tax on 19 August, 2025

Author: S.Sunil Dutt Yadav

Bench: S.Sunil Dutt Yadav

                                                    -1-
                                                           NC: 2025:KHC-D:10459-DB
                                                            ITA No. 100005 of 2023


                      HC-KAR



                       IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

                               DATED THIS THE 19TH DAY OF AUGUST, 2025
                                              PRESENT

                          THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV
                                              AND
                          THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL

                                INCOME TAX APPEAL NO. 100005 OF 2023

                      BETWEEN:

                      SRI. J. M. VRUSHABENDRAIAH SON OF MALIAPPAIAH,
                      AGED ABOUT 75 YEARS,
                      N. C. COLONY, NEAR STATE BANK OF
                      HYDERABAD, HOSAPETE-583101.
                                                                        ...APPELLANT
                      (BY SRI. SHASHANK S. HEGDE, ADVOCATE)

                      AND:

                      ASST. COMMISSIONER OF INCOME TAX,
                      CENTRAL CIRCLE-1, BELLARY, THE ASSESSING OFFICER,
                      UNDER THE INCOME TAX ACT, 1961
                      AAYKAR BHAVAN, FORT, BALLARI-583104.
                                                                    ...RESPONDENT
                      (BY SRI. M. THIRUMALESH, ADVOCATE)
Digitally signed by
CHANDRASHEKAR
LAXMAN
KATTIMANI
                           THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF
Location: High
Court of
                      THE INCOME TAX ACT, 1961. PRAYING TO FORMULATE THE
Karnataka,
Dharwad Bench         SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER
                      THE SAME IN FAVOUR OF THE APPELLANT AND ALLOW THE APPEAL
                      AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE
                      APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLANT
                      TRIBUNAL, BANGALORE BENCH IN ITA NOS.299/BANG/2019
                      RELATING TO THE ASSESSMENT YEAR 2010-11 VIDE ITS ORDER
                      DATED 20.07.2022 AND ETC.

                          THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY,
                      ORDER WAS MADE THEREIN AS UNDER:

                      CORAM:     THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV
                                  AND
                                  THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL
                                    -2-
                                           NC: 2025:KHC-D:10459-DB
                                            ITA No. 100005 of 2023


HC-KAR



                            ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV)

Learned counsel for the appellant has filed a memo

which reads as follows:

"The Appellant humbly submits that being aggrieved by the order of the Tribunal insofar the legal issue is concerned, the Appellant had filed the present statutory appeal. It is further submitted that the Respondent-Department too had filed a statutory appeal on merits of the matter in ITA No.100044/2023, which was dismissed by the coordinate-bench vide judgment dated 30.06.2025 on failing to meet the threshold monetary limits prescribed by the CBDT vide Circular No.09/2024 dated 17/09/2024, whilst granting liberty to revive the said appeal.

It is humbly submitted that the present appeal of the Assessee too may be disposed as withdrawn in the light of the judgment of this Hon'ble court in ITA No.100044/2023 while reserving the liberty to the Appellant to revive it in the event the department's appeal in the aforementioned ITA is revived."

NC: 2025:KHC-D:10459-DB

HC-KAR

In light of the same, the appeal is dismissed as

withdrawn.

Sd/-

(S.SUNIL DUTT YADAV) JUDGE

Sd/-

(VIJAYKUMAR A.PATIL) JUDGE

RKM /CT-AN