PRINCIPAL COMMISSINER OF INCOME TAX vs. M/S.V DHANA REDDY AND COMPANY SHIPPING SERVICES

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ITTA/251/2018HC Andhra PradeshAPHC01039349201807 April 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appellant had availed the Vivad Se Vishwas Scheme and paid the disputed tax. Consequently, there was nothing left for adjudication.

What were the facts?

The Principal Commissioner of Income Tax filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was related to the assessment year 2014-15.

What were the issues?

The primary issue was the pendency of the appeal after the assessee opted for the Vivad Se Vishwas Scheme, rendering the appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 260A,Section 143(3)

AI-generated summary — verify with the full judgment below

I IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 251 OF 2018 Appeal filed under Section 260 A of the Income Tax Act, 1961, aggrieved by the orders of the Tribunal, in ITA.NO.527A/IZAG/201 7 dated.08/12/2017 for the Assessment Year 2014-15 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, preferred against the Orders of the Principal Commissioner of Income Tax- 1, Visakhapatnam in F No. Pr.CIT-1/VSP/263/2017-18 which was filed against the Order dated 08/11/2016 passed U/s.143(3) of the Income Tax Act, 1961 (Assessment year 2014-2015) by the Income Tax Officer (Hqrs)- 2, Visakhapatnam in PAN No.AAGFV1236P. Between; Principal Commissiner of Income Tax-1, Visakhapatnam ...APPELLANT AND M/S.V Dhana Reddy& Company Shipping Services, Visakhapatnam ...RESPONDENT

Counsel for the Appellant: SRI ANUP KOUSHIK KARAVADI Counsel for the Respondent: SRI G V N HARI ► The Court made the following JUDGMENT:

APHC010393492018 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMB [3526] TUESDAY,THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.251 of 2018 Between: 1. Principal Commissioner of Income Tax, Visakhapatnam ...Appellant AND 1.M/s.V.Dhana Reddy & Company Shipping Services Visakhapatnam ...Respondent Counsel for the Appellant: 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.G VN HARI The Court made the following JUDGMENT: (per NJS,J) The learned counsel for the appellant submits that subsequent to the filing of the appeal, the matter was resolved as the appellant availed the Vivad Se Vishwas Scheme 2024 and paid the disputed tax. In view of the same, nothing survives for adjudication.

'W 2 Accordingly, the appeal is closed. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. Sd/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER . To, 1. The Income Tax Appellate Tribunal VIsakhapatnam Bench, Visakhapatnam 2. The Principal Commissioner of Income Tax-1, Visakhapatnam 3. The Income Tax Officer (Hqrs)-2, Visakhapatna 4. One CC to SRI ANUP KOUSHIK KARAVADI, Advocate [OPUC] 5. One CC to SRI G V N HARI, Advocate [OPUC] 6. Three CD Copies m. MV va

HIGH COURT DATED: 08/04/2025 JUDGMENT ITTA.No.251 of 2018 v<.. J? ^ 0 3 M*Y 2025 ^ . Current Section ^ ^^N^e'SPATOi'S&> CLOSING THE ITTA

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