Ita/482/2018 Of Smt Veena R Nambyar v. The Deputy Director Of Income Tax

Digitally signedby NANDINI DLocation: HighCourt ofKarnataka NC: 2025:KHC:2070-DB IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20 DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 482 OF 2018 BETWEEN: SMT. VEENA R NAMBYAR, NOW R/AT # E-901, MANTRI ESPANA, DEVARABISANAHALLI, BELLANDUR POST, BANGALORE-560 103, PAN: …APPELLANT (BY SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY DIRECTOR OF INCOME TAX, (INTL. TAXATION), CIRCLE-1(1), BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORAMANGALA, BANGALORE-560 095. …RESPONDENT (BY SRI. RAVI RAJ Y.V., AND SRI. DILIP M., ADVOCATES) THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.03.2018 PASSED IN IT(IT)A NO. 12/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, , PRAYING TO (A) TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel for the appellant has moved a memo dated 20.01.2025, seeking leave of the Court to treat the appeal as having become infructuous. 2. The memo reads as under: "1. The above named Appellant has filed Income Tax Appeal under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal for the Assessment Year 2009-10 against the order of the Tribunal in IT(IT)A No.12/Bang/2014 dated 02.03.2018 to the extent held against the Appellant. Income Tax Appeal under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal for the Assessment Year 2009-10 against the order of the Tribunal in IT(IT)A No.12/Bang/2014 dated 02.03.2018 to the extent held against the Appellant. 2. The assessment in the hands of the appellant was made on a protective basis subject to the final outcome in the case of appellant's husband, Shri. Raghuram P. Nambyar. Shri. Raghuram P. Nambyar has settled the issues involved in his appeal under the Direct Tax Vivad Se Vishwas Act, 2020. appellant was made on a protective basis subject to the final outcome in the case of appellant's husband, Shri. Raghuram P. Nambyar. Shri. Raghuram P. Nambyar has settled the issues involved in his appeal under the Direct Tax Vivad Se Vishwas Act, 2020. 3. Since the issues in the hands of the Shri. Raghuram Nambyar has been settled under the Direct Tax Vivad Se Vishwas Act, 2020, the appellant's appeal, which is made on a protective basis, has been rendered academic. Shri. Raghuram Nambyar has been settled under the Direct Tax Vivad Se Vishwas Act, 2020, the appellant's appeal, which is made on a protective basis, has been rendered academic. 4. The Appellant humbly prays this Hon'ble Court to dispose the above Income Tax Court to dispose the above Income Tax Appeal with liberty to revive, if occasion arises, in the interest of justice and equity. 5. The Appellant prays the Hon'ble Court to pass such orders as this Hon'ble Court may deem fit on the facts and circumstances of the case." pass such orders as this Hon'ble Court may deem fit on the facts and circumstances of the case." On being asked, the panel counsel appearing for the respondent-Revenue signifies no objections. In view of the above, the appeal is accordingly disposed of. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE RD