MRS. SUVINA KRUPAL vs. THE INCOME TAX OFFICER

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ITA/636/2015HC KarnatakaKAHC01045574201527 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted the submission made by the assessee's counsel that the assessee had approached the Income Tax Department under the 'Vivad se Vishwas' scheme and that Form 3 under the scheme had been issued. Based on this submission, the assessee sought leave to withdraw the appeal. The Court took the memo filed in this regard on record. Consequently, the High Court dismissed the appeal as withdrawn. The Court also granted liberty to the assessee to revive the appeal if the occasion arises. No decision was made on the merits of the original appeal.

What were the facts?

The assessee, Mrs. Suvina Krupal, filed an appeal before the High Court of Karnataka against an order dated June 29, 2015, passed by the Income Tax Appellate Tribunal (ITAT) in ITA Nos. 336 & 337/BANG/2014. These appeals pertained to assessment years 2003-04 and 2004-05. The appeal was filed under Section 260-A of the Income Tax Act, 1961. During the pendency of the appeal, the assessee approached the Income Tax Department under the 'Vivad se Vishwas' scheme, and Form 3 under the scheme was issued. Consequently, the assessee sought to withdraw the appeal.

What were the issues?

1. Whether the appeal filed under Section 260-A of the Income Tax Act, 1961, can be withdrawn by the assessee in light of the issuance of Form 3 under the 'Vivad se Vishwas' scheme. Assessee's contention: The assessee's counsel submitted that the assessee had opted for the 'Vivad se Vishwas' scheme, and Form 3 had been issued. Therefore, the assessee sought leave to withdraw the appeal. Revenue's contention: The judgment does not record any 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

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.636 OF 2015 BETWEEN: MRS. SUVINA KRUPAL NO.78, SY.NO.175/6 NEAR ANJANEYA TEMPLE IB ROAD SOMAWARPET-571236 KODAGU DISTRICT

.... APPELLANT (BY MR. S. ANNAMALAI, ADV., FOR MR. M. LAVA, ADV.,) AND: THE INCOME-TAX OFFICER WARD-1, SRIVALLI BUILDING CHIKPET, MADIKERI-571201. ... RESPONDENT (BY 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 29.06.2015 PASSED IN ITA NO.336 & 337/BANG/2014 FOR THE ASSESSMENT YEARS 2003-04 & 2004-05, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.336 & 337/BANG/2014 DATED 29.06.2015.

2 THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.S.Annamalai, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee submits that the assessee has approached under the 'Vivad se Vishwas' scheme and Form 3 under the scheme has been issued. He, therefore, seeks leave of this Court to withdraw the appeal and has filed a memo in this regard. The aforesaid memo is taken on record. 2. In view of the aforesaid submission, 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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