SHRI.VIRANNA SHIDAGIREPPA HOSAMANI vs. THE INCOME-TAX OFFICER

ITA/100004/2020HC KarnatakaKAHC02007504202015 November 2021Bench: S.SUNIL DUTT YADAV,S.RACHAIAH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the appellant's counsel. The memo stated that the appellant had opted for the VSVS Scheme-2020 and paid the taxes under it, enclosing FORM-3. The appellant requested permission to withdraw the appeal to avail the benefits of this scheme. In light of this submission and the enclosed documentation, the Court found no impediment to allowing the withdrawal. Consequently, the appeal was dismissed as withdrawn. The specific order or action of the ITAT that was under challenge was not adjudicated upon merits due to the withdrawal.

What were the facts?

The appellant, Shri Viranna Shidagireppa Hosamani, filed an Income Tax Appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Karnataka, Dharwad Bench. The appeal challenged an order of the Income Tax Appellate Tribunal, Bangalore, dated 04.12.2019. The respondents were the Income Tax Officer, Ward 1, Bagalkot; the Commissioner of Income Tax (Appeals); and the Principal Commissioner of Income Tax, Hubballi. The appellant sought to withdraw the appeal to avail benefits under the VSVS Scheme-2020, having paid the taxes under that scheme, and enclosed a copy of FORM-3.

What were the issues?

1. Whether the appellant should be permitted to withdraw the appeal to avail benefits under the VSVS Scheme-2020? (Question of mixed law and fact, concerning the procedural disposition of the appeal). Contentions: Assessee: The appellant respectfully prayed for permission to withdraw the appeal, stating that they had opted for the VSVS Scheme-2020 and paid the taxes thereunder. A copy of FORM-3 was enclosed to support this submission. The withdrawal was sought in the interest of justice and equity to avail the benefits of the scheme. Revenue: The judgment records no specific arguments from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE DATED 04.12.2019 VIDE ANNEXURE-A & ETC.

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 15TH DAY OF NOVEMBER, 2021 PRESENT THE HON’BLE MR.JUSTICE S. SUNIL DUTT YADAV AND THE HON’BLE MR.JUSTICE S. RACHAIAH I.T.A. NO. 100004/2020 BETWEEN:

SHRI VIRANNA SHIDAGIREPPA HOSAMANI, POST: RABKAVI, TQ: JAMKHANDI, DIST: BAGALKOT, AGED ABOUT 35 YEARS. - APPELLANT (BY SRI H.R. KAMBIYAVAR, ADVOCATE)

AND:

THE INCOME TAX OFFICER, WARD 1, C.R. BUILDING, NAVANAGAR, BAGALKOT.

THE COMMISSIONER OF INCOME TAX (APPEALS), KIMJI BAI BUILDING, OPP-CIVIL HOSPITAL, BELAGAVI-590 001.

THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYKAR BHAVAN, NAVANAGAR, P.B. ROAD, HUBBALLI-580 025. - RESPONDENTS

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE DATED 04.12.2019 VIDE ANNEXURE-A & ETC.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, S.SUNIL DUTT YADAV J., PASSED THE FOLLOWING:

ORDER

Counsel for the appellant has filed a memo which reads as under: “Advocate for appellant most respectfully prays this Hon’ble Court that, the appellant has opted VSVS Scheme-2020 and paid the taxes also copy of the FORM-3 is enclosed along with the memo. Wherefore, the appellant most respectfully prays that, this Hon’ble Court may kindly be pleased to permit the appellant to withdraw the top noted case to avail the benefit under the supra said Scheme, in the interest of justice and equity.”

In the light of the memo, appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE bvv

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