SHRI CHETAN DAS vs. THE COMMISSIONER OF INCOME-TAX

ITA/279/2019HC KarnatakaKAHC01035133201908 April 2021Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the memo filed by the learned counsel for the appellant. The memo indicated that the appellant had opted for the Vivad Se Vishwas Scheme and therefore prayed for the withdrawal of the appeal. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the substantial questions of law that were intended to be formulated, nor was there any discussion or finding on the ITAT's order dated February 8, 2019. The operative direction was solely to dismiss the appeal due to its withdrawal.

What were the facts?

The appeal was filed by Shri Chetan Das (the appellant) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench. The appeal was filed under Section 260A of the Income Tax Act, 1961, challenging the ITAT's order in ITA.NO.940/BANG/2018, dated February 8, 2019, pertaining to Assessment Year 2013-2014. The respondents in the appeal are the Commissioner of Income-Tax and the Assistant Commissioner of Income-Tax. The appellant sought to formulate substantial questions of law, allow the appeal, and set aside the ITAT's order.

What were the issues?

The primary issue before the High Court was whether to allow the appeal filed by the appellant. The appellant's counsel filed a memo praying for the withdrawal of the appeal. The reason for withdrawal was that the appellant had opted for the Vivad Se Vishwas Scheme. The judgment does not record any specific arguments from the revenue's side regarding the substance of the appeal, as the appeal was withdrawn before any substantive arguments could be presented or considered on the merits of the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 08TH DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY

ITA NO.279/2019 BETWEEN

SHRI CHETAN DAS AGED ABOUT 70 YEARS, SON OF SRI.A. DASS NO.189, SANKEY ROAD, UPPER PALACE ORCHARDS SADASHIVANAGAR, BENGALURU 560 080. ...APPELLANT (By SMT JINITA CHATERJEE, ADVOCATE FOR SRI S PARTHA SARATHI, ADVOCATE)

AND

1 . THE COMMISSIONER OF INCOME-TAX BENGALURU 6 INCOME-TAX OFFICES ROOM NO.753, 7TH FLOOR, BMTC BUIDLING 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE 560 095.

2 . THE ASST. COMMISSIOENR OF INCOME-TAX CIRCLE 6(3)(1) INCOME TAX OFFICES, ROOM NO.732, BMTC BUILDING, 80FT ROAD, 6TH BLOCK KORAMANGALA BANGALORE 560 095. ...RESPONDENTS (By SRI : K V ARAVIND, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW, ALLOW THE APPEAL AND SET ASDIE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH, BANGALORE IN ITA.NO.940/BANG/2018, DATED 8.2.2019 FOR THE ASSESSMENT YEAR 2013-2014, ANNEXURE-A, ETC.,

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

JUDGMENT

A memo has been filed by the learned counsel for the appellant praying for withdrawal of the appeal as the appellant has opted for Vivad Se Vishwas Scheme.

The memo is accepted.

The appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/-

JUDGE

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