Loading judgment…
No AI summary yet for this case.
- 1 -
HC-KAR NC: 2025:KHC:25051-DB ITA No. 481 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO.481 OF 2023 BETWEEN:
PR. COMMISSIONER OF INCOME TAX-3 KORAMANGALA, BANGALORE
THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), KORAMANGALA BANGALORE
…APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE)
AND:
M/S INTRADO EC INDIA PVT LTD (FORMERLY KNOWN AS WEST UNIFIED COMMUNICATIONS INDIA PVT LTD) NO 135, 1ST FLOOR, RMZ TITANIUM, OLD AIRPORT ROAD, KODIHALLI BENGALURU – 560 017 PAN: AAACI6707K
…RESPONDENT (BY MS.MANASA ANANTHAN, ADVOCATE FOR MS. TANMAYEE RAJKUMAR, ADVOCATE)
Digitally signed by MADHUSHREE H Location: High Court of Karnataka
- 2 -
HC-KAR NC: 2025:KHC:25051-DB ITA No. 481 of 2023
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO (i) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 09/11/2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA NO.239/BANG/2021 FOR ASSESSMENT YEAR 2016-2017 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE.
THIS APPEAL COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE T.M.NADAF
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
Learned counsel for the respondent has filed a memo for disposal stating that the respondent has settled the issue involved in the above appeal under Direct Tax Vivad Se Vishwas Scheme, 2024. Hence, he submitted that the appeal needs to be disposed of. 2. Sri.E.I.Sanmathi, learned counsel for the appellants pray for reserving liberty to revive the appeal in case there is failure on the part of the respondent to fulfill the conditions of the benefit granted under the Scheme.
- 3 -
HC-KAR NC: 2025:KHC:25051-DB ITA No. 481 of 2023
Submissions of the learned counsel are placed on record. 4. In view of the settlement of the dispute/issue under the Scheme, the appeals stands disposed of, with liberty as sought by the appellants.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (T.M.NADAF) JUDGE MH/-, List No.: 1 Sl No.: 10