SRI. GANGAHANUMAIAH vs. INCOME TAX OFFICER

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ITA/13/2023HC KarnatakaKAHC01000427202305 March 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The Revenue did not object to the withdrawal. The appeal was disposed of as withdrawn.

What were the facts?

The appellant filed an Income Tax Appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. During the pendency of the appeal, the appellant opted for a one-time settlement under the Vivad se Vishwas Act, 2022.

What were the issues?

Whether the appellant should be permitted to withdraw the appeal after opting for a settlement under the Vivad se Vishwas Act.

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:9317-DB ITA No. 13 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH 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. 13 OF 2023 BETWEEN:

SRI. GANGAHANUMAIAH LAKSHMINARAYANA, AGED ABOUT 45 YEARS, NO.28, LAKSHMIPURA POST, DASANAPURA HOBLI, BYLAKONENAHALLY, BENGALURU-562 123 …APPELLANT (BY SRI. RAMA MURTHY R., ADVOCATE) AND:

INCOME TAX OFFICER, WARD NO. 6(2)(5), 5TH FLOOR, BMTC BUILDING, KORAMANGALA 6TH BLOCK, BENGALURU-560 095 …RESPONDENT (BY SRI. M. DILIP, ADVOCATE)

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO 1 FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:9317-DB ITA No. 13 of 2023

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 20.02.2025 seeking leave of this Court to withdraw the appeal. Memo reads as under:

"The above appeal has been filed by challenging the order of the learned Income Tax Appellate Tribunal, Bengaluru Bench, Bengaluru in ITA No.1250/BANG/2019 dated 15.09.2022. The above appeal has been admitted by this Hon'ble High Court on 20.02.2023 and still pending under the consideration of this Hon'ble High Court.

During the pendency of the appeal, the appellant opted the benefit i.e., one time settlement under the VIVAD SE VISHWAS ACT 2022 and the appellant is herewith humbly prays this Hon'ble High Court be pleased to permit the appellant to withdraw the above appeal".

2.

There is no objection from the Panel Counsel appearing for the Revenue to grant leave to withdraw the appeal.

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NC: 2025:KHC:9317-DB ITA No. 13 of 2023

3.

In view of the above, appeal is disposed off as having been withdrawn, in terms of the memo. Cost made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

DH List No.: 1 Sl No.: 3 CT:SNN

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