COMMISSIONER OF I.T.-III, HYD vs. M/S. SENTINI CERAMICA PVT. LTD., HYD
What did the High Court hold?
The High Court, upon considering the memo filed by the learned Senior Standing Counsel for the Revenue seeking withdrawal of the appeal, acknowledged that the dispute between the parties has been resolved under the Vivad Se Vishwas Scheme, 2024. Consequently, the Court granted the Revenue's request to withdraw the appeal. The High Court's decision is to dismiss the appeal as withdrawn. No specific findings were made on the merits of the original dispute, as the appeal was disposed of on procedural grounds due to the settlement. Any pending miscellaneous applications were also closed, with no order as to costs.
What were the facts?
This case involves an appeal filed by the Commissioner of Income Tax - III, Hyderabad (the Revenue) against an order dated 02.07.2012 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench 'B'. The ITAT's order was in relation to ITA No. 914/Hyd/2010 for the Assessment Year 2006-07. This appeal stemmed from an order dated 31.03.2010 passed by the Commissioner of Income Tax (Appeals) - IV, Hyderabad, which in turn was preferred against the Assessment Order dated 11.12.2008 passed by the Deputy Commissioner of Income Tax 3(1), Hyderabad. The assessee is M/s. Sentini Ceramica Private Limited. The dispute between the parties has reportedly been resolved under the Vivad Se Vishwas Scheme, 2024.
What were the issues?
1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, given that the dispute has been resolved under the Vivad Se Vishwas Scheme, 2024. The Revenue, through its learned Senior Standing Counsel, submitted a memo seeking withdrawal of the appeal, stating that the dispute between the parties has been resolved under the Vivad Se Vishwas Scheme, 2024. The Revenue's contention is that in light of this settlement, the appeal is no longer pressed. The judgment does not record any specific arguments from the assessee regarding the withdrawal, other than their counsel being present.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
[ 3418 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA .- AT HYDERABAD FRIDAY, THE TWENTIETH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR . PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE J SREENIVAS RAO INCOME TAX TRIBUNA L APPEAL No: 196 0F 2015 Appeal filed under Section 260-A of the lncome Tax Act' 1961 against the Order dated 02.07 -2012 passed in l T A No gl{t1ydlz)l} for Assessment year 2006-07 on the file of the lncome Tax Appellate Triburlal' Hyderabad Bench '8" Hyderabad, preferred against the Order dated 31 03 2010 passed in Appeal No' 343/DC-3(3yClT(A)-lVi200B-09 on the file of the Commissioner of lncome Tax (Appeals) - lV, Hyderabad for Assessment Year 2006-07 ' preferred against the Assessment Order dated 11.122008 passed in GIR No AAGCST099QiSE-77 on the file of the Deputy Commissioner of lncome Tax 3(1)' Hyderabad' Between: AND Commissioner of lncome Tax - lll, lT Towers, A C Guards Hyderabad ..Appellant tr/l/s. Sentini Ceramica Private Limited, Plot No 1229' Road No-60 Jubilee Hills Hyderabad - 500 034 ...ResPondent Counsel for the APPellant : Mr. J.V. Prasad, Senior Standing Counsel for lncome Tax DePartment Counsel for the ResPondent Ms. K. Prabhabati, rePresenting Mr. K. Vasant Kumar The Court delivered the following: I I i I l I 1 l i I i I t I I l
THE HON'BLE THE CHIEF JUSTICE ALOKARADHE AIYD THE HON'BLE SRI JUSTICE J.SREE RAO MVAS INCOME TAX APPEAL No.l96 of 2Ol5 JIIDGMENT: @er the Hon bb the ChieJ Justice ALok Aradhe) Mr. J.V.prasad, learned Senior Standing Counsel for Income 1'ax Department for the appellant. Ms K.prabhabati, learned counsel representing Mr. K.Vasant Kumar, learned counsel for the resporrdent. 2. This appeal under Section 260,4. of the Income Tax Act, 1961 has been filed against the order OZ.O7.2Ol2 passed try Income Tax Appellate Tribunal, Hvderabad Bench'B' Hyderabad in ITA.No.9t4 /Hyd/2OlO. 3. Learned Senior Standing Counsel for tl.e Revenue rvhile inviting the attention of this Court to ttre memo seeking withdrawal of the appeal filed on behalf of the appelri*t submits that the dispute between the parties has been resolved under Vivad Se Viswas Scheme. 2O24. { { i I i I , 0
,, To, 4.. In view of the aforesaid, learned Senior Standing Counsel for tJle Revenue seeks leave of this Court to withdraw the aPPeaI. 5. Accordingly, the appeal is dismissed as withdrawn. Miscellaneous applications pendirig' if any, shall stand closed. However, there shall be no order as to costs' Sd/- K. SRINIVASA RAO JOINT GI R //TRUE COPY// SECTION OFFICER The lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad. The Commissioner of lncome Tax (Appeals) - lV, Hyderabad- The Deputy Commissioner of lncome Tax 3(1), Hyderabad. One CC to [t/lr. J.V. Prasad Senior Standing Counsel for lncome Tax Department [OPUC] One CC to SRl. K VASANTKUI/IAR, Advocate [OPUC] Two CD Copies 1 2 4 5 6. DL/gh\y I i I i I I I
HIGH COURT DATED:2011212O24 JUDGMENT lTTA.No.196 of 2015 APPEAL IS DISMISSED AS WITHDRAWN a \\\ \\ ( F p.1 eoF g/H aO S' o Pz .D I o :! oot \i I I l I I I I i l I I I I I I i I i + gfr
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