M/S INTERGARDEN(INDIA) PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/488/2019HC KarnatakaKAHC01026173201916 March 2021Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the assessee's prayer for withdrawal of the appeal. The Court noted that the assessee had approached the department under the Vivad Se Vishwas scheme. Consequently, the appeal was dismissed as withdrawn. However, liberty was granted to the assessee to revive the appeal in the future if the need arose. No decision was made on the merits of the original ITAT order.

What were the facts?

The appeal was filed by M/s. Intergarden (India) Pvt. Ltd. (the assessee) against an order dated 15.03.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.2199/Bang/2017. The assessment year in question was 2010-2011. The assessee sought to set aside the ITAT's order. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent was the Deputy Commissioner of Income-tax, Circle 11(3), Bangalore.

What were the issues?

The primary issue was whether the appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961, should be allowed or dismissed. The assessee's counsel, Smt. Sonali Shendge, informed the Court that the assessee had approached the department under the Vivad Se Vishwas scheme. The Court was therefore to decide on the fate of the appeal in light of this development. 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

ITA 488/2019 1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF MARCH, 2021 PRESENT

THE HON’BLE MR.JUSTICE SATISH CHANDRA SHARMA AND

THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY

I.T.A.No.488 /2019 BETWEEN: M/s.Intergarden (India) Pvt. Ltd., #No.447, Sri Sai Heights, 17th Cross, 17th Main, 4th Sector, HSR Layout, Bengaluru-560 102.

… APPELLANT

(By Smt.Sonali Shendge, Advocate)

AND:

Deputy Commissioner of Income-tax, Circle 11(3), Bangalore.

… RESPONDENT

(By Sri E.I.Sanmathi, Advocate)

This Income Tax Appeal is filed under section 260-A of Income Tax Act 1961, arising out of order dated 15.03.2019 passed in ITA No.2199/Bang/2017 (Annexure-A), for the Assessment Year 2010-2011, praying to allow the appeal and set aside the order of the Tribunal dated 15.03.2019 passed in ITA No.2199/Bang/2017 (Annexure-A), for the Assessment

ITA 488/2019 2

Year 2010-2011 to the extent of the question raised above, etc.

This appeal coming on for Hearing, this day, Satish Chandra Sharma J., delivered the following:

JUDGMENT

1.

Smt. Sonali Shendge, learned Counsel for the appellant prays for withdrawal of the appeal as the assessee has approached the department under the Vivad Se Vishwas scheme.

2.

Prayer is granted. Appeal is dismissed as withdrawn with liberty to revive the same in case need arises in future.

Sd/- JUDGE

Sd/- JUDGE

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