TOTAL ENVIRONMENT vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/204/2024HC KarnatakaKAHC01029289202418 March 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR3 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeal to be withdrawn as per the appellant's memo. Liberty was granted to seek revival of the appeal if the Vivad Se Vishwas Scheme settlement does not fructify.

What were the facts?

The appellant sought to withdraw the appeal filed against an ITAT order. The withdrawal was requested to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be withdrawn to pursue settlement under the Vivad Se Vishwas Scheme.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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NC: 2025:KHC:11050-DB ITA No. 204 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 204 OF 2024 BETWEEN:

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED, 'IMAGINE' NO.78, ITPL MAIN ROAD, EPIP ZONE, WHITEFIELD, BANGALORE 560 066, REP. HEREIN BY ITS DIRECTOR MR. KAMAL SAGAR. …APPELLANT (BY MS. MAHIMA GOUD, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(1) BMTC BUILDING 80 FEET ROAD, KORAMANGALA, BANGALORE 560 095

2.

THE PRINCIPAL COMMISSIONER OF INCOME TAX-5, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE 560 095 …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE)

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:11050-DB ITA No. 204 of 2024

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 18.12.2023 PASSED IN (IN ITA NO.352/BANG/2023. ASSESSMENT YEAR 2012-2013 PRAYING TO A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE.

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel for the appellant has filed a memo dated 18.03.2025 seeking leave of this Court to withdraw the appeal. Memo reads as under:

"The Advocate for the Appellant submits that the above appeal was filed challenging the order dated 18.12.2023 passed by the Income Tax Appellate Tribunal in ITA No.352/Bang/2023 for the assessment year 2012-13.

It is submitted that the Appellant wishes to resolve the dispute under the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024 ("the Scheme") and in this regard has filed the relevant declaration. Pursuant to the declaration filed by the Appellant, the Income-tax Department has issued Form-2 under the Finance (No.2) Act, 2024. A true

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NC: 2025:KHC:11050-DB ITA No. 204 of 2024

copy of the Form-2 dated 06.03.2025 is produced herewith and marked as Annexure-A.

The Appellant seeks to withdraw the above appeal with the liberty to seek restoration of the appeal in the event that the application under the Scheme does not proceed or attain finality.

Wherefore, it is most humbly prayed that this Hon'ble Court may be pleased to take the memo together with the annexure on record and permit the Appellant to withdraw above appeal, in the interests of justice and equity".

2.

In view of the above, appeal is disposed off as having been withdrawn, in terms of the memo. Liberty is reserved to the assessee to seek revival of this appeal, in the event, the efforts to settle the lis in terms of 'Vivad Se Vishwas Scheme' does not fructify.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

DH List No.: 1 Sl No.: 19, CT:SNN

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