SRI SHANTILAL J SHAH vs. THE DEPUTY COMMISSIONER

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ITA/441/2019HC KarnatakaKAHC01020380201908 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 seeking withdrawal of the appeal. The reason for withdrawal was the appellant-Company's decision to opt for the Vivad Se Vishwas Scheme, 2020. Consequently, the High Court dismissed the appeal as withdrawn. No decision on the merits of the original appeal before the Tribunal was made. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by Sri Shantilal J Shah (the appellant) against an order of the Income Tax Appellate Tribunal dated November 3, 2017, for the assessment year 2011-2012. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent was the Deputy Commissioner of Income Tax, Central Circle-2(1), Bangalore. The appellant sought to set aside the Tribunal's order. The procedural history leading to the Tribunal's order is not detailed in this judgment.

What were the issues?

1. Whether the appeal filed under Section 260-A of the Income Tax Act, 1961, should be dismissed as withdrawn? (Question of law) The appellant's counsel filed a memo seeking withdrawal of the appeal. The reason for withdrawal was that the appellant-Company had opted for the Vivad Se Vishwas Scheme, 2020. The revenue's contentions are 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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

ITA NO.441/2019

BETWEEN:

SRI SHANTILAL J SHAH AGED ABOUT 77 YEARS NO.202, 12TH MAIN, 3RD PHASE, PEENYA INDUSTRIAL AREA LAKSHMI DEVI NAGAR BANGALORE – 560 058 PAN:AFKPS 1151F

...APPELLANT (Sri BALRAM R. RAO, ADV.,)

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2(1), CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE-560 001. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 03.11.2017 BEARING IN ITA NO.355/BANG/2014 FOR THE ASSESSMENT YEAR 2011-2012.

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

JUDGMENT

Learned counsel for the appellant has filed a memo seeking withdrawal of the appeal as the appellant-Company has opted for Vivad Se Vishwas Scheme, 2020.

2.

The memo is accepted.

3.

The appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE TL

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