M/S SKILL TECH ENGINEERS AND CONTRACTORS PVT LTD., vs. THE ADDL. COMMISSIONER OF INCOME TAX

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ITA/358/2012HC KarnatakaKAHC01052313201221 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka allowed the withdrawal of the appeal. The Court noted that the assessee's counsel had filed a memo seeking leave to withdraw the appeal on the ground that the matter had been amicably settled under the 'Vivad se Vishwas' scheme. The memo was placed on record. For the reasons assigned in the memo, the appeal was disposed of. The Court granted liberty to the appellant to seek revival of the appeal in case of occasion arising. The specific findings of the ITAT order dated May 16, 2012, were not adjudicated upon by the High Court.

What were the facts?

The assessee, M/s. Skill Tech Engineers and Contractors Pvt Ltd., filed an appeal before the High Court of Karnataka against an order dated May 16, 2012, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.106/Bang/2011 for the Assessment Year 2006-07. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The revenue was represented by the Additional Commissioner of Income Tax, Range-1, Mysore. The assessee's counsel filed a memo seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961, can be withdrawn on the ground of amicable settlement under the 'Vivad se Vishwas' scheme? (Question of law) Assessee's Contention: The assessee's counsel filed a memo seeking leave to withdraw the appeal, stating that the matter has been amicably settled under the 'Vivad se Vishwas' scheme. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal.

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 21ST DAY OF APRIL 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.358 OF 2012 BETWEEN:

M/S. SKILL TECH ENGINEERS AND CONTRACTORS PVT LTD., REP. BY ITS EXECUTIVE DIRECTOR SRI. ARUN KUMAR NO.218/K-30, N.S. ROAD MYSORE-570024. .... APPELLANT (BY MR. NARENDRA SHARMA, ADV., FOR MR. M. LAVA, ADV.,)

AND:

THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, NO.55/1 SHILPA SHREE BUILDING OPP. STERLING TALKIES VISHWESHWARANAGARA MYSORE-570008. ... RESPONDENT (BY MR. T.N.C. SRIDHAR, ADV., FOR MR. E.I. SANMATHI, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.05.2012 PASSED ITA NO.106/BANG/2011, FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED THEREIN.

(ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS THEREIN AGAINST THE APPELLANT IN THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.106/BANG/2011 DATED 16.5.2012.

THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri. Narendra Sharma, learned counsel for Sri. M Lava, learned counsel for the assessee.

Sri. T.N.C. Sridhar, learned counsel for the revenue.

Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal on the ground that the matter has been amicably settled under ‘Vivad se Vishwas’ scheme. The aforesaid memo is placed on record.

For the reasons assigned in the memo, the appeal is disposed of with liberty to the appellant to seek revival of the same in case of occasion so arises.

Sd/- JUDGE

Sd/- JUDGE Mds/-

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