PR. COMMISSIONER OF INCOME TAX vs. SMT. PUSHPA DEVI

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ITA/90/2021HC KarnatakaKAHC01023197202015 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the revenue submitted that the assessee has applied under the Vivad se Vishwas scheme. Based on this submission, the revenue filed a memo seeking leave to withdraw the appeal with liberty to revive it. The memo was taken on record. Accordingly, the appeal was dismissed as withdrawn with the liberty granted to the revenue to revive the same. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-5 and the Income Tax Officer (Revenue) against an order dated 25.10.2019 passed by the Income Tax Appellate Tribunal (ITAT), SMC-C Bench, Bengaluru, in ITA No.1436/BANG/2019 for the Assessment Year 2006-07. The assessee is Smt. Pushpa Devi. The Revenue sought to set aside the ITAT's order. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should decide the question of law and/or other questions of law as deemed fit, arising from the ITAT's order. 2. Whether the appellate order dated 25.10.2019 passed by the ITAT in ITA No.1436/BANG/2019 for Assessment Year 2006-07 should be set aside. Contentions: Revenue: The learned counsel for the revenue submitted that the assessee has applied under the Vivad se Vishwas scheme. Consequently, the revenue filed a memo seeking leave of the Court to withdraw the appeal with liberty to revive it if necessary.

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 15TH DAY OF FEBRUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.90 OF 2021 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX KORAMANGALA, BENGALURU. 2. THE INCOME TAX OFFICER WARD-5(2)(2), BENGALURU. .... APPELLANTS (BY MR. E.I. SANMATHI, ADVOCATE) AND: SMT. PUSHPA DEVI NO.1, M.M. LANE, NAGARTHPET BANGALORE-2 PAN. AARPP0186B ... RESPONDENT - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.10.2019 PASSED IN ITA NO.1436/BANG/2019 FOR THE ASSESSMENT YEAR 2006- 07, PRAYING TO: (i) DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT.

2 (ii) SET ASIDE THE APPELLATE ORDER DATED 25.10.2019 (ANNEXURE-A) PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, SMC-C BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO.1436/BANG/2019 FOR ASSESSMENT YEAR 2006-07, AS SOUGHT FOR IN THIS APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Mr.E.I.Sanmathi, learned counsel for the revenue.

Learned counsel for the revenue submits that the assessee has applied under Vivad se Vishwas scheme. He therefore files a memo seeking leave of this Court to withdraw the appeal with liberty to revive the same in case occasion so arises. The aforesaid memo is taken on record.

Accordingly, the appeal is dismissed as withdrawn with the aforesaid liberty.

Sd/- JUDGE Sd/- JUDGE RV

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