Non-Prosecution at ITAT and High Court Levels: Karnataka HC dismisses Income Tax Appeal [Read Order]

In a recent ruling of Karnataka High Court the plea of appellant to set aside the order of Income Tax Appellate Tribunal and pass such other orders. The court dismissed appeal upholding the decision of Income Tax Appellate Tribunal ( ITAT ).

The appellant Tayana Consult Pvt. Ltd filed an Income Tax Appeal under Section 260 A of Income Tax Act,1961 against an order passed by the respondent, Deputy Commissioner of Income Tax Circle 11( 5 ) for the assessment year 2007-2008. And to formulate substantial questions of law.

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The advocate for petitioner, Sheetal Borkar submitted that she won't be pursuing the case on behalf of the petitioner anymore, as the petitioner is not given required information and instructions to proceed with the case. She further submitted a formal retirement memorandum and also stated her approval to the appointment of a different attorney to represent the appellant’s matter.

The counsel’s memo was recorded and was permitted to retire from the case.

In the appeal before the tribunal the impugned order, stating that even though the assessee is not interested in prosecuting its case, which dismissed the appeal with reference to the decision of the Delhi Bench of ITAT in CIT V. Multiplan India P.Ltd., (1991), was challenged.

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The Division Bench of High Court Karnataka comprising Justice K. Somashekar and Justice Umesh M Adiga observed that the status of the impugned order rendered by the Tribunal is appropriate and the appeal is dismissed as being pointless.

Hence the appeal was dismissed.

To Read the full text of the Order CLICK HERE 

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