COMMISSIONER OF INCOME TAX III vs. SENTINI CERAMICA PVT. LTD.,

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ITTA/549/2013HC TelanganaHBHC01023340201320 December 2024Bench: J SREENIVAS RAO,ALOK ARADHE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in view of the submission made by the learned Senior Standing Counsel for the Revenue that the dispute between the parties has been resolved under the Vivad Se Vishwas Scheme, 2024, granted leave to the Revenue to withdraw the appeal. Accordingly, the appeal was dismissed as withdrawn. The operative direction is that the appeal is dismissed as withdrawn, and all miscellaneous applications pending, if any, shall stand closed. There shall be no order as to costs. The specific findings on the merits of the original assessment or appeal are not discussed as the appeal was withdrawn.

What were the facts?

The Commissioner of Income Tax III, Hyderabad (the Revenue) filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order dated 02.07.2012 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench 'B', in ITA No. 2152/Hyd/2011. This ITAT order was preferred against an order dated 30.09.2011 passed by the Commissioner of Income Tax (Appeals) - IV, Hyderabad, which in turn was against an assessment order dated 16.12.2010 passed by the Additional Commissioner of Income Tax, Range-3, Hyderabad. The assessment year in question is 2008-2009. The appeal was filed against the order of the ITAT concerning the assessment for the year 2008-09.

What were the issues?

1. Whether the appeal filed by the Revenue against the order of the ITAT is to be dismissed as withdrawn, given that the dispute has been resolved under the Vivad Se Vishwas Scheme, 2024.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 leave should be granted to withdraw the appeal. The assessee's contentions are not recorded in the judgment.

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 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 JUSTTCE J SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL NO: 549 0F 2013 Appeal filed under Section 260-A of the tncome Tax Act' 1961 against the orderdatedo2.oT.2ol2passedinl.T.A.No.2lS2l{ydl2}llforAssessmentyear 2008-2009 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench '8" Hyderabad prefened against the Order dated 30 09 2011 passed in ITA No' 1340/Addl.ClTR3/ClT(A).lV/10-llonthefileoftheCornrnissioneroflncomeTax (Appeals) - lV, Hyderabad for Assessment Year 2OO8-09' preferred against the Assessment Order dated 16.12.2010 passed in PAN/GIR No 'AAGCS7099Q on the file of the Additional Commissioner of lncome Tax' Range-3' Hyderabad' Between: Commissioner of lncome Tax lll, lT Towers, A C' Guards' Hyderabad"'Appellant AND Sentini Ceramica Private Limited, Plot No' 1229, Road No' 60' Jubilee Hills' ilviii'ioao: sooosa "'ResPondent PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed in support of the p"iitoh, itre Hig-n Court may be pleased to ;i;p;;; with from nring'oi ine ".rtitilO copy of the_ Order of the Hon'ble Tribunal d[ii-; iin ruo. 21d2Hy;di2}11 dt. 2-i-m12 Commissioner of lncome Tax inpp*f.l dt,.30-9-2011 ,nd Att*t"nt Order dt' 16-12-2010 in the above appeal. Counsel for the Appellant : Mr. J'V' Prasad Senior Standing Counsel for tncorne Tax DePartment Counsel for the Respondents : M9' K' Prabhabati Representing Mr. K. Vasant Kumar ITTAMP. NO:27 3 0F 2013 The Court delivered the following:

THE HON' THE CHIEF BT,E JUSTICE AIPK ARAI'HE AND THE HON'BLE SRI JUSTICE J. RAO No. 549 of 2ot3 : (Per the Hon'ble te ChieJ Justice Alok Arodfie) Mr. J.V.prasad, learned Senior Standing Counsel for Income Tar Department for the appellant. Ms. K.prabhabati, learned counsel representing Mr. K.Vasant Kumar, learned counsel for the respondent. 2. This appeal under Section 26O,4' of the Income Tax Act, 196l has been filed against tl e order O2.OT.2O12 passed by Income Tax Appellate Tribunal, Hyderabad Bench'B'. Hyderabad in ITA.No. 2 I g 2 / Hyd / 20 t t. 3. Leamed Senior Standing Counsel for tfie Revenue while inviting ttre attention of this Court ro the memo seeking wittrdrawal of ttre appeal filed on behalf of the appellant submits t.llat the dispute between ttre parties has been resolved under Vivad Se Viswas Scheme, 2024. INCOME TAX TRIBT'NAL \ I t.

4.

In view of the aforesaid' learned Senior Standing Counsel for the Revenue seeks Ieave of this Court to withdraw the aPPeaI' 5. Accordingly' the appeal is dismissed AS To, 5. 6. DUgh 1. The lncome Tax Appellate Tribunal' Hyderabad Bench '8" Hyderabad' Z. rne Commissioner of lncome Tax (Appeals) - lV Hyderabad 3. The Additional Co"ittiontt of ln"o'" T'x' Range-3' lyd"l'bud - --'- 4. One CC to Mr. .f.V' piasaa Senior Standing Counsel for lncome lax withdrawn. Miscellaneous applications pending' if any' shall stand closed. However, t-here shall be no order as to costs' Sd/. K. SRINIVASA RAO JOINT REGISTRAR / \,' / /ITRUE coPY// sEcl6i{ OFFTCER B:511T il 1",:'r"1."n, Ku mar, Advocate to PUcl Two CD CoPies w

HIGH COURT DATED:2011212O24 JUDGMENT ITTA.No.549 of 2013 APPEAL IS DISMISSED AS WITHDRAWN. Tri s .j i. S o 0 E JAI( 2025 -... * ':'. ,' s*t1"/!&

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