ABB FZ-LLC vs. THE DEPUTY COMMISSIONER

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ITA/877/2017HC KarnatakaKAHC01051843201709 July 2025Bench: S.G.PANDIT,T.M.NADAF3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka noted the settlement under the Vivad Se Vishwas Scheme and allowed the appellant to withdraw the appeal. Liberty was granted to revive the appeal if the scheme does not proceed beneficially.

What were the facts?

The appellant, ABB FZ-LLC, filed an appeal before the High Court of Karnataka. The appellant later filed a memo stating that the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the appellant's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

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:26997-DB ITA No. 877 of 2017

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.877 OF 2017 BETWEEN:

ABB FZ-LLC C/O ABB LTD 21ST FLOOR, WORLD TRADE CENTRE, DR. RAJKUMAR ROAD, MALLESHWARAM (WEST) BANGALORE - 560 055 REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY MR. JAYANTA KUMAR CHATTERJEE PAN: AAICA6462B. …APPELLANT (BY MS. MANASA ANANTHAN, ADVOCATE FOR MS. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1.

THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) (ERSTWHILE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), 4TH FLOOR, BMTC BUILDING, KORAMANGALA BANGALORE - 560 095.

2.

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)

Digitally signed by MADHUSHREE H Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:26997-DB ITA No. 877 of 2017

CR BUILDING, QUEENS ROAD, BANGALORE - 560 001.

…RESPONDENTS (BY SRI. RAVI RAJ Y V, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; b) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER DATED 21.06.2017 PASSED BY THE TRIBUNAL IN IT(TP)A NO.1103/BANG/2013 (ANNEXURE-D); AND c) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO PASS ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

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)

Memo dated 03.06.2025 is filed by the learned counsel for the appellant stating that the appellant has settled the dispute under the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024 and as such, seeks permission to withdraw the appeal.

2.

Memo is placed on record.

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HC-KAR NC: 2025:KHC:26997-DB ITA No. 877 of 2017

3.

Learned counsel for the appellant further seeks liberty to revive the appeal in case the Scheme does not proceed in a beneficial manner or attains finality. 4. The appeal is dismissed as withdrawn, with liberty as sought.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (T.M.NADAF) JUDGE

MH/- List No.: 1 Sl No.: 0

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