THE COMMISSIONER OF INCOME TAX vs. M/S TTK HEALTHCARE TPA PVT LTD

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ITA/323/2013HC KarnatakaKAHC01030139201324 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the Revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the 'Vivad Se Vishwas Scheme'.

What were the facts?

The Revenue filed an appeal before the High Court challenging an ITAT order. The respondent company submitted a memo stating the dispute was resolved under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was the resolution of the tax dispute through the 'Vivad Se Vishwas Scheme', leading to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF FEBRUARY, 2022

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.323/2013 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE-18(2) NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. ... APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE (PHYSICAL HEARING))

AND:

M/S TTK HEALTHCARE TPA PVT. LTD., NO.2, H.B.COMPLEX, 100 FEET BTM RING ROAD, BTM I STAGE, BTM LAYOUT, BENGALURU – 560 068. ... RESPONDENT (BY SMT./Ms.MANASA ANANTHAN, ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE, (VIDEO CONFERENCING))

THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19/04/2013 PASSED IN ITA NO.986/BANG/2012, FOR THE ASSESSMENT YEAR 2009- 10, PRAYING THIS HON'BLE COURT TO

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.427/BANG/2011 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE -18(2), BANGALORE.

THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri K.V.Aravind, learned counsel for the appellant – Revenue. Ms. Manasa Ananthan, learned counsel for the respondent.

Ms. Manasa Ananthan, learned counsel for the respondent has filed a memo stating that the dispute involved in this appeal has been resolved through “Vivad Se Vishwas Scheme” and Form – 3 issued by the Authority has been appended to the memo.

2.

Learned counsel for the appellant seeks leave of this Court to withdraw the appeal as the matter has been amicably settled between the parties under ‘Vivad Se Vishwas Scheme’, with liberty to revive the appeal, if need arises.

3.

Memo is taken on record. In view of the reasons stated in the memo and the submissions made by both the learned counsel, the appeal is dismissed as withdrawn with liberty as prayed for.

Sd/- JUDGE

Sd/- JUDGE

nvj Ct-Mj

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