PR COMMISSIONER OF INCOME TAX, HYD vs. M/S. HYDERABAD MENZIES AIR CARGO (P) LTD., R.R.DIST
What did the High Court hold?
The High Court noted that the matter had been settled between the parties under the Vivad Se Vishwas Scheme and full settlement dues were paid. Consequently, the appellant (Income Tax Department) wished to withdraw the appeal.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an ITAT order. The respondent had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2020, leading to a settlement.
What were the issues?
Whether an appeal filed before the High Court can be withdrawn due to a settlement reached under the Direct Tax Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IVONDAY,THE ELEVENTH DAY OF JULY TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA INCOME TAX TRIBUNAL APPEAL NO: 404 OF 2017 Appeal under Section 260 A of the lncome Tax Act, 1961 against order dated 06-10-2016 in l.T.A. No. 423 I HYD|2O15 on the file of the Court of the lncome Tax Appellate Tribunal Hyderabad '8" Bench, Hyderabad , Assessment Year 2O11-12 prefered against the order dated 23-05-2015 in lT-A.No. O426|DC- 2(3llcfi (A)-2t2013-14 on the file of the Commissioner of lncome Tax ( Appeals )- 2, Hyderabad preferred against the order of Deputy Commissioner of lncome Tax Ctcle2(2), Hyderabad dated 08-02-2014 in PAN /GlR No. AACCC9611N Between: Pr. Commissioner of lncome Tax-2, Hyderabad ...APPELLANT/Respondent AND tvl/S. Hyderabad Menzies Air Cargo (P) Ltd., Air Cargo Terminal Rall'19qlO-ni lnternaiional Airport, ShamshabaU, R.R.District. ...RESPONDENT/ Appellant Counsel for the Appellant: Ms. K MAMATA CHOUDARY S.C for lncome tax Dept Counsel for the Respondent: SRI CHALLA GUNARANJAN The Court made the following: JUDGMENT:
THE HON'BLE THE CHIEF JUSTICE UJJAL BIIIIYAN AND THE HON'BLE MRS JI,TSTICE ST'REPALLI NANDA ITTA No.4O4 of 2OL7 JUDGMENT: 1'er ihe Hon bte the (:tuef Justice ILJat Bhuaan) Heard Ms. K.Mamta Choudary, learned Senior Standing Counsel for lncome Tax Department appearing for the appellant and Mr. Challa Gunaranj an, learned counsel for the respondent 2. This appeal has been Iiled against the order dated 06.10.2016 passed by thc Income Tax Appellate Tribuna-I, Hyderabad Bench 'B', Hyderabad 1n I.T.A.No.a23lH1,d/2015 ft>r the assessment year 20l1-12. 3. The appeal u'as admitted for hearing on lO.O7.2Ol7. 4. Toda.r, learned counsel for the appellant submits that on an applicatior-r filed b,r' the respondent under the Direct Tax Vivad Se Vishrvas Scheme, 2O2O, the matter has been settled betu'een thc partics lollora,ing w,hich full and llnal I II
2 settlement dues have been paid by the respondent. Therefore, appellant would like to withdraw the appeal. 5. in view of the above, this appeal is dismissed on withdrarva l. 6. Miscellaneous applications pending, if any, shatl stand closed. However, there shall be no order as to costs. SD/.B.S.CHIRANJEEVI JIONT STRAR //TRUE COPY// SECTI FFICER To 1. The lncome Tax Appellate Triqunal Hyderabad "B" Bench, Hyderabad 2. The Commissioner of lncome Tax ( Appeals )-2, Hyderabad ' 3. The Deputy_ go.r.nTl99igngr _of lncome Tax iircte 2 (4 , Hyderabad 4. One CC to Ms. K. MAMATA CHOUDARY,. S,C FOR iNCOiviE 6ept[OpUC] -5. One CC to Mr. CHALLA GUNARANJAN Advocate topucl 6. Trvo CD Copies 7. One Sparc Copy 8. One Spare Copy iz q
HIGH COURT DATED:1 110712022 ORDER l-l'TA.No.404 of 2017 DISMISSINC THE ITTA AS WII-III)RAWN SIAT€ 1 v7-o lo,J [B sEP $n i: ; I I (0 w \l
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