Kakatiya Cement Sugar AND Industries Ltd vs. Depty Ccommissioner of Income Tax

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ITTA/464/2010HC TelanganaHBHC01019524201012 June 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant submitted that the appellant had settled the dispute with the department under the Vivad se Vishwas scheme and, accordingly, prayed for the withdrawal of the instant appeal. Following this submission, the Court ordered that the present appeal stands dismissed as withdrawn. Consequently, any pending miscellaneous applications were also closed. The judgment did not delve into the merits of the original dispute or the orders passed by the lower authorities.

What were the facts?

The appellant, Kakatiya Cement Sugar and Industries Ltd., filed an Income Tax Appellate Tribunal (ITAT) Appeal No. 464 of 2010 before the High Court for the State of Telangana at Hyderabad. This appeal was against the order of the Income Tax Appellate Tribunal, Hyderabad Bench 'B', for the assessment year 1999-2000. The ITAT order was dated 24.04.2009, which in turn was preferred against an order of the Commissioner of Income Tax (Appeals) III, Hyderabad, dated 10.02.2004. The respondent in the appeal was the Deputy Commissioner of Income Tax, Circle-2(1), Hyderabad. The appeal was filed under Section 260A of the Income Tax Act.

What were the issues?

1. Whether the appeal filed before the High Court is maintainable given the subsequent settlement of the dispute under the Vivad se Vishwas scheme. The assessee's contention was that the dispute with the department has been settled under the Vivad se Vishwas scheme, and therefore, the appeal should be withdrawn. The revenue's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, TFIE TWELFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTrcE NARSING RAO NANDIKONDA PRESENT Tribunal A eal No. 464 of 2010 Income Tax Income Tax Tribunai Appeal Under Section 260 of the Income Tax Act' against the order of the Income Tax Appellate Tribunal' Hyderabad Bench "8" ' Hyderabad in ITA.No.716 /IHYD]20O5 for the assessment yeats 1999-2000 dated 24.04.2009 preferred against the Order of the Commissioner of Income Tax (AppealsJll), Hyderabad, Appeal No'90/ACIT2(1)/CIT(A)-III/04-05 dated 10.\2.2004. Between: Kakatiya Cement Sugar Hvderibad - 5oo o2o. and Industries Ltd, 1-10-140/1, Gurukrupa' Ashok Nagar' . " APPellant' AND Deputy Commissioner of Income Tax' Circle-2 [1]' 8tr'Floor' IT Towers' AC Guards' Hyderabad. .Respondent. Counsel for the Appellant: Sri C V Narasimham' Counsel for the ResPondent: -- The Court made the following: JUDGMENT

TIIE.HOII'BLE SRT r'USTICE P.SA}I KOSITY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TA)( TRIBUNAL APPEAI, No.464 oF 20ro JUDGMENT: (per Hon'ble Sn Justice p.Sam Koshg) Today, when the matter is taken up for hearing, learned counsel for the appellant submits that the appelrant has settled the dispute with the department under the vivad Se vishwass scheme a,d hence prays for withdrawal of the instant appeat. 2. As prayed for, the present appeal stands dismissed as withdrawn. As a sequel, miscellaneous applications pending if any, shall stand closed. \ //TRUECOPY// SD/- MOHD.ISMAIL DEPUW REGISTRAR SECTION OFFICER To, lcK/PSL 1. The Income Tax Appellate Tribunal, Hyderabad Bench,,B,,, Hyderabad. 2. The Commissioner of Income Tax (Appeals-Ill), Hyderabad ' 3. One CC to Sri C.V.Narasimham, Advocate TOPUC] 4. Two CD Copies. w

HIGHCOURT DATED:72/06/2025 JUDGMENT: ITTA No.464 of 2010 Dismissing the I.T.T.A. as withdrawan. (+- € 4I S E H ..1 M B lJ o t\ (a i, o A 1E t O5-1,-..-.,,:i x-\ ZS {

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