NIKE INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/369/2013HC KarnatakaKAHC01051722201305 March 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka allowed the appeals to be withdrawn. The Court noted that the appellant had filed a memo seeking leave to withdraw the appeals. The reason for withdrawal was the assessee's intention to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee had filed the necessary declaration and received Form-2 from the Income-tax Department. The revenue's counsel did not object to the withdrawal. Consequently, the appeals were disposed of as having been withdrawn in terms of the memo. No specific decision was made on the merits of the original dispute.

What were the facts?

The assessee, Nike India Private Limited, filed two appeals (ITA No. 370 of 2013 and ITA No. 369 of 2013) before the High Court of Karnataka. These appeals arose from orders dated May 10, 2013, passed by the Income Tax Appellate Tribunal (ITAT) in IT(TP)A No. 653/Bang/2011 and IT(TP)A No. 654/Bang/2011, respectively. The appeals pertained to Assessment Year 2005-06 and Assessment Year 2006-07. The Deputy Commissioner of Income Tax, Circle-12(2), Bangalore, was the respondent. The appellant sought to withdraw the appeals.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeals filed under Section 260-A of the Income Tax Act, 1961, in light of their intention to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee argued that they wished to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. They had filed a declaration in Form-1 and received Form-2 from the Income-tax Department. The assessee sought to withdraw the appeals with the liberty to seek restoration if the scheme application did not proceed or attain finality. The revenue did not object to the withdrawal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 370 OF 2013 C/W INCOME TAX APPEAL NO. 369 OF 2013

IN ITA No. 370/2013 BETWEEN:

NIKE INDIA PRIVATE LIMITED NO.701, THE MILLENIA, TOWER-B, MURPHY ROAD, ULSOOR, BANGALORE-560 008 …APPELLANT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE 14/3, RASHTROTHANA BHAVAN, 5TH FLOOR, NRUPATHUNGA ROAD, OPPOSITE RESERVE BANK OF INDIA, BANGALORE-560 001 …RESPONDENT (BY SRI. M. DILIP & SRI. Y.V. RAVIRAJ, ADVOCATES)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2013 PASSED IN IT(TP)A NO.653/BANG/2011, FOR THE

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

ASSESSMENT YEAR 2005-06, ANNEXURE - A PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. IN ITA NO. 369/2013

BETWEEN:

NIKE INDIA PRIVATE LIMITED NO.701, THE MILLENIA, TOWER-B, MURPHY ROAD, ULSOOR, BANGALORE-560 008. ...APPELLANT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE 14/3, RASHTROTHANA BHAVAN, 5TH FLOOR, NRUPATHUNGA ROAD, OPPOSITE RESERVE BANK OF INDIA, BANGALORE-560 001 ...RESPONDENT (BY SRI. M. DILIP & SRI. Y.V. RAVIRAJ, ADVOCATES)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2013 PASSED IN IT(TP)A NO.654/BANG/2011, FOR THE ASSESSMENT YEAR 2006-07, ANNEXURE - A PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

THESE APPEALS, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel for the appellant has filed a memo dated 28.02.2025 seeking leave of this Court to withdraw the appeals. Memo reads as under:

"The Advocate for the Appellant submits that the above appeal was filed challenging the order dated 10.05.2013 passed by the Income Tax Appellate Tribunal in IT(TP)A No.654/Bang/2011 for the assessment year 2006-07.

It is submitted that the Appellant wishes to resolve the dispute under the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024 ("the Scheme") and in this regard has filed the relevant declaration in Form-1. Pursuant to the declaration filed by the Appellant, the Income-tax Department has issued Form-2 under the Finance (No.2) Act, 2024. A true copy of the Form-2 dated 14.02.2025 is produced herewith and marked as Annexure-A.

The Appellant seeks to withdraw the above appeal with the liberty to seek restoration of the appeal in the event that the application under the Scheme does not proceed or attain finality.

Wherefore, it is most humbly prayed that this Hon'ble Court may be pleased to take the memo together with the annexure on record and permit

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NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

the Appellant to withdraw above appeal, in the interests of justice and equity".

2.

There is no objection from the Panel Counsel appearing for the Revenue to grant leave to withdraw the appeals.

3.

In view of the above, appeals are disposed off as having been withdrawn, in terms of the memo. Cost made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

DH List No.: 1 Sl No.: 1 CT:SNN

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