COMMISSIONER OF INCOME TAX vs. KARNATAKA VIKASH GRAMEENA BANK

PDF · subscribers
ITA/100019/2022HC KarnatakaKAHC02010695202021 January 2025Bench: B.M.SHYAM PRASAD,RAMACHANDRA D. HUDDAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, took the submission of the assessee's counsel on record. The submission was that the appeal would not survive as the respondent had availed the benefit of the Vivad se Vishwas scheme. Based on this submission, the Court dismissed the appeal. No findings were made on the merits of the original dispute or the ITAT's order. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against an order of the Income-Tax Appellate Tribunal (ITAT), Bangalore Bench. The respondent is Karnataka Vikash Grameen Bank. The assessment year in question is 2007-08. The appeal challenges the ITAT's order in ITA No. 636/BANG/2015, dated February 19, 2020. The Appellant sought to set aside the ITAT's order and confirm the order passed by the Assistant Commissioner of Income Tax, Circle 2(1), Hubli.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260A of the Income-Tax Act, 1961, survives for consideration. Assessee's Contention: The learned counsel for the respondent (assessee) submitted that the appeal will not survive because the respondent has availed the benefit of the Vivad se Vishwas scheme. The Revenue did not record any specific arguments against this submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2025:KHC-D:1046-DB ITA No. 100019 of 2022

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21ST DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 100019 OF 2022 BETWEEN: COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580025. - APPELLANT (BY SRI. M. THIRUMALESH AND SMT. ROOPA ANAVEKAR, ADVOCATES)

AND: KARNATAKA VIKAS GRAMEEN BANK HEAD OFFICE, CTS NO.51/B1/A1/D.H.NO.133A, HO BUILDING, BELGAUM ROAD, DN KOPPA, DHARWAD-580008, PAN: AAAAK 6324Q - RESPONDENT (BY SRI. SHASHANK S. HEGDE, ADVOCATE)

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961, PRAYING TO, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE BENCH “B” BENCH, BANGALORE IN ITA NO.636/BANG/2015, DATED 19.02.2020 AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), HUBLI FOR THE ASS YEAR 2007-08 & ETC.,

THIS INCOME TAX APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR

Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench

- 2 -

NC: 2025:KHC-D:1046-DB ITA No. 100019 of 2022

ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD)

Sri M. Tirumalesh, the learned counsel for the appellant, submits that this appeal will not survive because he is instructed that the respondent has availed the benefit of Vivid Se Vishwas scheme.

Taking this submission on record, the appeal is dismissed.

Sd/- (B.M.SHYAM PRASAD) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE BVV LIST NO.: 1 SL NO.: 53

Recent GST High Court judgments

Search GST case law →