M/S BANGALORE ELECTRICITY vs. THE ASSISTANT COMMISSIONER

PDF · subscribers
ITA/582/2019HC KarnatakaKAHC01023046201901 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 appellant. The Court ordered the dismissal of the appeal as withdrawn, granting the liberty to the appellant to seek revival of the appeal as prayed for in the memo. The Court also noted that pending interlocutory applications (IAs) would stand disposed of. The reasoning for the decision is based on the appellant's voluntary decision to opt for the Vivad Se Viswas Scheme, which led to the withdrawal of the appeal. The principle is that appeals can be withdrawn when parties opt for settlement schemes, with provisions for revival if required.

What were the facts?

The appellant, M/s. Bangalore Electricity Supply Company Limited (BESCOM), filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal (ITAT) dated March 27, 2019. The appeal pertained to assessment years 2014-15 and 2015-16. During the pendency of the appeal before the High Court, the appellant's representative stated that the company had approached the Income Tax Department under the Vivad Se Viswas Scheme. A memo was subsequently filed by the appellant praying for the withdrawal of the appeal, citing their opting for the Vivad Se Viswas Scheme and seeking liberty to revive the appeal if necessary.

What were the issues?

1. Whether the appeal can be dismissed as withdrawn on the grounds that the appellant has opted for the Vivad Se Viswas Scheme, with liberty to seek revival. Assessee's Contention: The appellant, through its representative, stated that it has approached the Department under the Vivad Se Viswas Scheme and filed a memo seeking withdrawal of the appeal with liberty to seek revival if the need arises. The appellant relied on the memo filed before the court. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeal. However, the memo filed by the appellant was accepted by the court.

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 1ST DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

ITA NO.582/2019

BETWEEN:

M/S.BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED CHANDAPURA DIVISION, NO.24, PARK ROAD, SURYA CITY, ANEKAL ROAD, CHANDAPURA, BANGALORE-560 099 …APPELLANT

(BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. … RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 AGGRIEVED BY THE ORDER OF THE TRIBUNAL DATED 27.03.2019 PASSED IN ITA NOS.1011 AND 1012/BANG/2018 FOR THE ASSESSMENT YEARS 2014-15 AND 2015-16 RESPECTIVELY.

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

JUDGMENT

Smt. C. Padmavathy, Deputy General Manager of BESCOM (CT & GST), who appeared in person has fairly stated before this Court that the appellant-Company has approached the Department under the Vivad Se Viswas Scheme.

2.

A memo has been filed by the Deputy General Manager, praying for withdrawal of the appeal as the appellant- Company has opted for Vivad Se Viswas Scheme with liberty to seek revival, if need arises.

3.

The memo is accepted.

4.

The appeal is dismissed as withdrawn with liberty as prayed for in the memo. Pending IAs. if any, shall stand disposed of.

Sd/- JUDGE

Sd/- JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →