M/S SRADDHA BUILDERS vs. THE DEPUTY COMMISSIONER OF

ITA/294/2019HC KarnatakaKAHC01035969201905 March 2021Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the memo filed by the appellant seeking withdrawal of the appeal. The Court noted that the appellant had approached the Direct Tax Vivad Se Viswas Act, 2020 scheme. Consequently, the appeal was dismissed as withdrawn. The Court granted liberty to the appellant to approach the High Court again if the dispute was not resolved under the Vivad Se Viswas scheme. No substantial questions of law were formulated or decided on merits, and the operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, M/s Sraddha Builders, filed an appeal before the High Court of Karnataka against an order dated December 7, 2018, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru 'A' Bench. The appeal pertains to Assessment Year 2013-2014. The ITAT's order was in ITA No.890/BANG/2018 and C.O.NO.86/BANG/2018. The appellant sought to formulate substantial questions of law and have them answered in their favor, thereby setting aside the findings of the ITAT to the extent they were against the appellant. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The primary issue before the High Court was whether to admit the appeal for hearing on substantial questions of law. The appellant, M/s Sraddha Builders, sought to withdraw the appeal. The reason for withdrawal was that the appellant had opted for the Direct Tax Vivad Se Viswas Act, 2020 scheme. The respondent, the Deputy Commissioner of Income Tax, was the opposing party. The judgment does not record any specific arguments presented by the respondent regarding the merits of the case, as the appeal was withdrawn before such arguments could be considered.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

I.T.A. NO.294 OF 2019 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF MARCH, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. NO.294 OF 2019 BETWEEN: M/S SRADDHA BUILDERS NO.3092, OPP. ESI STAFF QTRS., 6TH B MAIN, NEAR ESI HOSPITAL DOUBLE ROAD, HAL 2ND STAGE INDIRANAGAR, BENGALURU-560008 ... APPELLANT (BY SRI. CHANDRASHEKAR.V, ADVOCATE-PH) AND: THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) BENGALURU-560001

... RESPONDENT *****

THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 07.12.2018 PASSED IN ITA NO.890/BANG/2018 AND C.O.NO.86/BANG/2018, FOR THE ASSESSMENT YEAR 2013-2014 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS THEREIN TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'A' BENCH IN ITA NO.890/BANG/2018 AND C.O. NO.86/BANG/2018 DATED

I.T.A. NO.294 OF 2019 2 07.12.2018 FOR THE ASSESSMENT YEAR 2013-14 (VIDE ANNEXURE-A) AND ETC. THIS APPEAL COMING ON FOR ORDERS THIS DAY THIS DAY, SATISH CHANDRA SHARMA. J., DELIVERED THE FOLLOWING: J U D G M E N T 1. The learned counsel for the appellant prays for withdrawal of the appeal as he has approached under the Direct Tax Vivad Se Viswas Act, 2020 scheme. 2. Memo is accepted. 3. The appeal is dismissed as withdrawn with liberty to approach this Court in case the dispute is not resolved.

Sd/- JUDGE Sd/- JUDGE Prs*

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