SHRI CHERUKURU JAYADEV NAIDU vs. THE INCOME TAX OFFICER

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ITA/202/2019HC KarnatakaKAHC01034354201907 June 2021Bench: SATISH CHANDRA SHARMA,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer for withdrawal of the appeal. The court noted that the respondent's counsel informed the court about the assessee's application under the Vivad Se Vishwas Scheme and requested permission to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. The court also granted liberty to the assessee to file a fresh appeal in the future if the need arose. No decision on the merits of the original appeal was made.

What were the facts?

The appeal was filed by the assessee, Shri Cherukuru Jayadev Naidu, against an order dated August 31, 2018, passed by the Income-Tax Appellate Tribunal (ITAT), Bengaluru, in ITA No. 2066/Bang/2016. The assessment year in question was 2014-2015. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondents were the Income Tax Officer and the Commissioner of Income Tax. The High Court was hearing the appeal for orders.

What were the issues?

The High Court had to decide whether to allow the appeal filed by the assessee against the ITAT's order. The specific grounds for appeal are not detailed in the provided judgment. However, the procedural history indicates that the assessee sought to withdraw the appeal. The revenue's contention, as presented by their counsel, was that the assessee had filed an application under the Vivad Se Vishwas Scheme and therefore, the appeal should be permitted to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 07TH DAY OF JUNE, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY

I.T.A. NO.202/2019

BETWEEN:

SHRI CHERUKURU JAYADEV NAIDU S/O LATE H.MUNIVENKATAPPA AGED ABOUT 54 YEARS R/A NO.B-3, ANUGRAHA 9TH MAIN ROAD SADASHIVANAGARRMV EXTENSION BENGALURU - 560 080.

…APPELLANT (BY SRI ARAVIND V CHARAN, ADVOCATE)

AND: 1 . THE INCOME TAX OFFICERWARD-3(1)(1) BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORAMANAGALA BENGALURU-560095

2 . COMMISSIONER OF INCOME TAX-3 C.R BUILDING QUEENS ROAD BANGALORE-560001

…RESPONDENTS

(BY SRI K.V. ARAVIND, ADVOCATE FOR RESPONDENTS)

THIS I.T.A. IS FILED UNDER SEC. 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 31.08.2018 PASSED IN ITA NO.2066/BANG/2016, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.2066/BANG/2017 DATED:31.08.2018 AND ETC.

THIS I.T.A., COMING ON FOR ORDERS, THIS DAY, SATISH CHANDRA SHARMA. J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the respondent has informed this court that he has filed a memo stating that the assessee has filed appropriate application under Vivad Se Vishwas Scheme. Hence, he prays for withdrawal of the appeal.

The prayer is allowed.

The appeal is disposed of as withdrawn with a liberty to file a fresh appeal in case need so arises in future.

Sd/- JUDGE

Sd/- JUDGE Cs

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