DR T INDIRA GOURI vs. Income Tax Officer

ITTA/63/2018HC TelanganaHBHC01101102201723 August 2023Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court accorded permission to the appellant to withdraw the appeal. The Court held that since the assessee had availed the benefit of the Direct Tax Vivad se Vishwas Act, 2020, and had obtained approval under Form-3, the appeal was no longer required to be pursued. The Court explicitly stated that permission was accorded for withdrawal. Consequently, the appeal was dismissed as withdrawn. The right of the appellant to approach the Court and revive the appeal in case of any grievance was reserved. Any pending miscellaneous applications in this writ petition were also closed as a sequel.

What were the facts?

The appellant, Dr. T. Indira Gouri, operating as Indira Hospital, filed an Income Tax Tribunal Appeal (No. 63 of 2018) before the High Court for the State of Telangana at Hyderabad. This appeal arose from an order of the Income-Tax Appellate Tribunal, Hyderabad Bench 'B', dated April 28, 2017, concerning assessment year 2004-05. The appeal was preferred against an order of the Commissioner of Income Tax (Appeals)-10, Hyderabad, dated February 10, 2016, which in turn was against an order of the Income Tax Officer, Ward-8(2), Hyderabad, dated November 28, 2011. The Income Tax Officer's order was based on PAN/GIR No. AHGPR6668G.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant. Assessee's Contention: The learned counsel for the appellant submitted that the appellant had approached the Central Board of Direct Taxes under the Direct Tax Vivad se Vishwas Act, 2020. Form-3 was issued by the designated authority approving the assessee's application. Consequently, the appellant did not intend to pursue the present appeal and sought permission from the Court to withdraw it. Revenue's Contention: The judgment records no specific contention from the respondent (Revenue) regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE TWENTY THIRD DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY tNcoME TAX TRIBUNAL APPEAL No: 63 of 20'18 lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act, 1961 arising out of the order of the lncome-Tax Appellate Tribunal, Hyderabad Bench ' B ' Hyderabad, in ITA No. 9731Hyd12016, for assessment Year 2004-05 dated 28-04- 2017 preferced against the Order of the Commissioner of lncome Tax, (APPEALS)- '10, Hyderabad, ITA No.0454/ClT(A)-10/2015-16, dated:10-02-2016, preferred against the Order of the lncome Tax Officer, Ward-8(2), Hyderabad PAN/GIR No.AHGPR6668G, dated 28-1 1-201 1. Between: Dr. T. lndira Gouri, Ivl/s lndira Hospital, NH No. 7, Shamshabad, Hyderabad - 501 21 8, Ranga Reddy District. ,..APPELLANT AND lncome Tax Officer, Ward - 8(2), Hyderabad, Signature Towers, Opposite Botanical Gardens, Kondapur, Hyderabad -500 084. ...RESPONDENT Counsel for the Appellant: SRI A.V.A. SIVA KARTIKEYA Counsel forthe Respondent: SRI J.V. PRASAD, SENIOR SC FOR lT The Court made the following: ORDER

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTTCE LAXMT NARAYANA ALISHETTY I.T.T.A. No.63 of 2O18 ORDDR: (per llon'ble Sn Justice P.SAM KOSHY) Heard A.V.A.Siva Kartikeya, learned counsel for the appellant, and Mr.J.V.Prasad, learned Senior Standing Counsel, appearing for the respondent. Perused the material on record. 2. Learned counsel for the appellant submits that the appellant has already approached the Centrill Board of Direct Taxes under the Direct Tax Vivad se Vishwas Act, 2O2O and Form-3 was also issued by the designated authority approving the application of the assessee and at this juncture he does not intend to pursue the matter ar-rd seeks permission of this Court to withdrau, the present appeal. 3. Permission is accorded. 4. Accordingly, the appeal is dismissed as withdrawn. The right of the appellant is reserved to approach this Court and revive the same in the event of any Elrievalce

) 5. As a scquel, miscellaneous applicatio4s pending if any in this writ petirio., srrall stand closed ,*.r.r.f[,SA[+r_.JJ //TRUE COPY// SECTION OFFICER To, kam 1. The lncome-Tax Appellate Tribunal' Hyderabad Bench ' B ' Hyderabad' 2. The Commissioner of lncome Tax' (APPEALS)-10' Hyderabad' 3. The lncome Tax Officer' Ward-8(2)' Hyderabad' 4. ONC CC tO SRI A'V.A. SIVA KARTIKEYA, AdVOCAIE [OPUC] 5. One CC to SRI J V PRASAD' SENIOR SC FOR lT IOPUCI 6. Two CD CoPies Yt-

HlGH COURT DATED:2310812023 ORDER ITTA.No.63 of 2018 THE APPEAL IS DISMISSED AS WITHDRAWN E.or'A t.( t fr-, iil/' 11 t}$ tffi - -,-'

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