SRI S BHARATRAJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/364/2013HC KarnatakaKAHC01031788201329 March 2021Bench: ALOK ARADHE,M.G.S. KAMAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took the memo filed by the assessee's counsel on record. The memo stated that the dispute had been amicably settled under the Vivad se Vishwas scheme. Consequently, the Court dismissed the appeal as withdrawn. Liberty was granted to the assessee to revive the appeal if the occasion arose. No decision on the merits of the substantial questions of law was made.

What were the facts?

The appellant, Sri. S. Bharatraj, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order dated March 15, 2013, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bangalore, in ITA No. 360/Bang/2012 and C.O. 76/Bang/2012. The assessment year in question was 1994-95. The Assistant Commissioner of Income Tax, Circle 1(1), Bangalore, was the respondent. The appeal was filed seeking formulation of substantial questions of law and setting aside the ITAT's order.

What were the issues?

1. Whether the appeal filed by the assessee should be allowed, and the order of the ITAT set aside. The assessee'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 Vivad se Vishwas scheme. The revenue's contentions were not recorded in the judgment.

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 29TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.364 OF 2013 BETWEEN: SRI. S. BHARATRAJ #34, MAMULPET, BANGALORE-560053. .... APPELLANT (BY MR. M. LAVA, ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), H.M.T. BHAVAN #59, BELLARY ROAD, GANGENHALLI BANGALORE-560032. ... RESPONDENT (BY MR. DILEEP KUMAR, ADV., FOR MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.03.2013 PASSED IN ITA NO.360/BANG/2012 AND C.O.76/BANG/2012 FOR THE ASSESSMENT YEAR 1994-95, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, 'B' BENCH, BANGALORE IN ITA NO.360/BANG/2012 AND C.O.76/BANG/2012 DATED 15.03.2013.

2 THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.M.Lava, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, 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 dispute has been amicably settled under Vivad se Vishwas scheme. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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