M/S.HIREKERUR and BYADGI TALUK vs. THE INCOME TAX OFFICER

ITA/100054/2018HC KarnatakaKAHC02012996201803 February 2021Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, considered a memo filed by the assessee praying for leave to withdraw the appeal. The withdrawal was sought with liberty to revive the appeal in the event the dispute was not settled under the Direct Tax Vivad Se Vishwas Act, 2020. The Court took the memo on record and disposed of the appeal as withdrawn. The liberty to approach the Court was granted in the event the dispute was not settled under the aforementioned Scheme. No decision was made on the merits of the original appeal.

What were the facts?

The assessee, M/s. Hirekerur and Byadgi Taluk Mahila Supplementary and Production Centre, represented by its President, Smt. Sharada H. Nadgir, filed an appeal before the High Court of Karnataka, Dharwad Bench. The appeal was against the order passed by the Income Tax Appellate Tribunal, 'C' Bench, Bangalore in ITA No.1565/BANG/2016 for the Assessment Year 2010-2011. The respondent in the appeal was the Income Tax Officer, Ward-1, Haveri. The appeal sought to formulate and answer substantial questions of law in favour of the appellant and to set aside the findings against it.

What were the issues?

1. Whether the High Court should grant leave to withdraw the appeal with liberty to revive it if the dispute is not settled under the Direct Tax Vivad Se Vishwas Act, 2020. (Question of procedure/discretion) Assessee's Contention: The assessee preferred a memo praying for leave to withdraw the appeal with liberty to revive it in the event the dispute is not settled under the Direct Tax Vivad Se Vishwas Act, 2020. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeal. However, the court's order implies acceptance of the assessee's request.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 3RD DAY OF FEBRUARY, 2021

PRESENT

THE HON’BLE MR. JUSTICE G.NARENDAR

AND

THE HON’BLE MR. JUSTICE HANCHATE SANJEEVKUMAR

I.T.A.No.100054/2018

BETWEEN:

M/S.HIREKERUR and BYADGI TALUK MAHILA SUPPLEMENTARY and PRODUCTION CENTRE, REP. BY ITS PRESIDENT, SMT.SHARADA H. NADGIR, CHIKKERUR ROAD, HIREKERUR TALUK, HAVERI DISTRICT-581111, PAN: AAAAH4800J.

…. APPELLANT

(BY SHRI.A.SHANKAR, SHRI M.LAVA, SHRI SHASHANK HEGDE, SHRI ANNAMALAI AND SHRI S.V.RAVISHANKAR, ADV.)

AND:

THE INCOME TAX OFFICER, WARD-1, HAVERI-581110.

…. RESPONDENT

(BY SHRI.Y.V.RAVIRAJ, ADV.)

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE

- 2 - EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BANGALORE IN ITA No.1565/BANG/2016 DATED 01.06.2018 FOR THE ASSESSMENT YEAR 2010-2011 (VIDE ANNEXURE-A) AND ETC.,

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, G.NARENDAR J., DELIVERED THE FOLLOWING:

JUDGMENT A memo is preferred praying leave of the Court to withdraw the appeal with liberty to revive the appeal in the event the dispute is not settled under the Scheme named Direct Tax Vivad Se Vishwas Act, 2020. Memo is taken on record. Appeal is disposed of as withdrawn with liberty to approach this Court in the event of the dispute not being settled under the Scheme called the Direct Tax Vivad Se Vishwas Act, 2020.

Sd/- JUDGE

Jm/-

Latest GST High Court judgments

Search GST case law →