BOSCH LIMITED vs. THE ASSISTANT COMMISSIONER

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ITA/102/2016HC KarnatakaKAHC01018796201616 June 2021Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant that the dispute had been amicably settled under the 'Vivad Se Vishwas' scheme. Placing this submission on record, the Court proceeded to dismiss the appeal as withdrawn. No decision was made on the merits of the substantial questions of law that the appellant had intended to formulate. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Bosch Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against an order dated August 20, 2015, passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Bengaluru, in IT(TP)A No. 670/Bang/2011. The assessment year in question was 2004-05. The appeal sought to set aside the ITAT's order to the extent questioned by the appellant. The matter came up for orders before the High Court.

What were the issues?

The primary issue before the High Court was to decide whether to allow the appeal filed by Bosch Limited against the ITAT's order. The appellant sought to formulate substantial questions of law and set aside the ITAT's order. The appellant's counsel filed a memo seeking leave to withdraw the appeal. The ground for withdrawal was that the dispute had been amicably settled under the provisions of the 'Vivad Se Vishwas' scheme. The Revenue was represented by its counsel.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.102 OF 2016 BETWEEN:

BOSCH LIMITED P.O. BOX NO.3000, HOSUR ROAD, ADUGODI, BANGALORE-560 030, REPRESENTED BY ITS JOINT MANAGING DIRECTOR, MR. SOUMITRA BHATTACHARYA. ... APPELLANT (BY MISS MAHIMA GOUD, ADVOCATE FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1 . THE ASSISTANT COMMISSIONER OF INCOME TAX, NO.14/3, 4TH FLOOR, R.P. BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560001. 2 . THE COMMISSIONER OF INCOME-TAX, NO.14/3-A, 6TH FLOOR, R.P. BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001. ... RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE) - - - THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 20.08.2015 PASSED IN IT(TP)A NO.670/BANG/2011, FOR THE ASSESSMENT YEAR 2004-05, ANNEXURE-E PRAYING TO:

2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, PRONOUNCED ON 20.08.2015 IN IT(TP)A NO.670/BANG/2011 (ANNEXURE-E) TO THE EXTENT QUESTIONED HEREIN; AND (iii) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Miss Mahima Goud, learned counsel for the assessee. Mr. K.V. Aravind, learned counsel for the Revenue. Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal on the ground that the dispute in this appeal has been amicably settled under the provisions of the “Vivad Se Vishwas’ scheme. The aforesaid submission is placed on record. Accordingly, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE HR

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