PR. COMMISSIONER OF vs. M/S INTRADO EC INDIA PVT LTD

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ITA/481/2023HC KarnatakaKAHC01037493202309 July 2025Bench: S.G.PANDIT,T.M.NADAF3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeal in view of the settlement under the Vivad Se Vishwas Scheme. The Revenue was granted liberty to revive the appeal in case of non-fulfillment of scheme conditions by the assessee.

What were the facts?

The appeal was filed by the Revenue against an order of the Income Tax Appellate Tribunal. The respondent-assessee has settled the issue involved in the appeal under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be disposed of due to settlement under the Vivad Se Vishwas Scheme and if liberty should be granted to the Revenue to revive the appeal.

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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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:

1.

PR. COMMISSIONER OF INCOME TAX-3 KORAMANGALA, BANGALORE

2.

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

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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.

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HC-KAR NC: 2025:KHC:25051-DB ITA No. 481 of 2023

3.

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

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