PRL COMMR OF INCOME TAX-2, HYDERABAD vs. M/S HYDERABAD MENZIES AIR CARGO [P] LTD., RANGA REDDY DIST
What did the High Court hold?
The High Court noted that the dispute between the parties had been settled under the Vivad Se Vishwas Scheme, and the respondent had paid the full and final settlement dues. Consequently, the appellant wished to withdraw the appeal.
What were the facts?
The appellant, Pr. Commissioner of Income Tax, filed an appeal against an order of the Income Tax Appellate Tribunal. The respondent, M/s Hyderabad Menzies Air Cargo (P) Ltd., had settled the matter with the revenue under the Direct Tax Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the appeal filed by the revenue should be dismissed as withdrawn due to a settlement reached under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Arrd THE HON'BLE MRS JUSTICE SUREPALLI NANDA INCOME TAX TRIBUNAL APPEAL NO:477 OF 2017 Appeal Under Section 2604 of the lncome Tax Act, 1961 aggrieved against the order dated 06-10-20'16 in rrA No. 421 tHyDt 2015 (Assessment Year 2009 -2ol o) on the fire of the rncome Tax Apperate Tribunar , Hyderabad "B" Bench , Hyderabad preferred against the order of the commissioner of lncome Tax ( Appears ) -2 , Hyderabad dated 23-02-2015 in rrA No. 0565 /DC -2 (2) I CIT (A) -2 I 2011 -12 preferred against the order of the Deputy Commissioner of lncome Tax Circle -2 (2) , Hyderabad dated 30-12_201,1 in PAN / clR No. AACCC961.tN/H 258 Between: Pr. Commissioner of lncome Tax _ 2 , Hyderabad ...APPELLANT AND MONDAY ,THE ELEVENTH DAY OF JULY TWO THOUSAND AND TWENTY TWO M/S Hyderabad Menzies Air cargo.[p] Ltd., Ranga Reddy.Dist, Air Cargo Terminal, Rajiv Gandhi tnternationat Airpori5d.il,li,rb;;,';Y;";;h"ddy Disrrict _ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD ...RESPONDENT Counsel for the Appeltant: Ms. K. MAMATA CHOUDARY Sr. SC for l.T.Dept. Counsel for the Respondent: SRI CHALLA GUNARANJAN The Court delivered the following: Judgment I I
THE HON ,BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HON' BLE MRS JUSTICE SUREPALLI NANDA ITTA NO.477 of 2Ol7 JUDGMENT: li\'r tte ttott'bie ttLe t-lrrcf /usrrc" Lial Bhua(t'l Hearcl Ms. K.Mamta Choudary, learned Senior StandingCtlunselforlncomeTaxDepartmentappearlng for the appellant and Mr. Challa Gunaranjan' learned counsel for thc resPondent. 2. This appeal has been filed against the order dated 06. 10.20 1 6 passed by the Income Tax Appellate Tribuna'l' .8" Hyderabad Hvderabad Bench I.T.A.No.42 I lHydl2015 for the assessment year 2009-1O' 3. The appeal was admitted for hearing on 01'08'2017' 4. Today learned counsel for the appellant submits that on an application filed by the respondent under the Direct Ta-x Vivad Se Vishr,r'as Scheme, 2O2O, tk,e matter has been settled bet\^'ecn thc' parties follorving u'hich fuli and final 1n I
l Therefore, appellant would like to withdraw the appeal 5. in view of the above, this appeal is dismissed on withdrawal 6. Miscellancous applications pending, if any, shal1 stand closed. However, there sha1l be no order as to costs. SD/. B.S.CHI JEE JOINT T //TRUE COPY// SECTION OFFICER To, 'l . The lncome Tax Appetlate Tribunal , Hyderabad. B Bench, Hyderabad 2. The Gommissioner of lncome Tax (Appeals )-2, Hyderabad 3. The Deputy Commissioner of lncome Tax Circle -2 (2) , Hyderabad 4. One CC to SRl. K MAMATA CHOUDARY, S.C For lncome Tax Dept[OPUC] 5. One CC to SRl. CHALLA GUNARANJAN Advocate [OPUCJ 6. Two CD Copies 7. One Spare Copy "\.y settlement dues have been paid by the respondent. i I i
HIGH COURT DATED:1 1107 t2022 JUDGMENT ITTA.No.477 ot 2017 DISMISSING THE ITTA AS WiTHDRAWN. a):) LJ) [1 \ls\l r$il STATE r; .}. :. WITI{OUT COSTS + \ @;5""
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