What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeals. There was no objection from the Revenue's counsel, and the appeals were disposed of as withdrawn.

The appellant, Nike India Private Limited, sought to withdraw its appeals before the High Court. The withdrawal was based on the appellant's intention to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was whether the appellant should be permitted to withdraw its appeals to pursue resolution under the Vivad Se Vishwas Scheme.

Nike India Private Limited vs DCIT | Karnataka High Court 2025

- 1 -

NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

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. 370 OF 2013 C/W INCOME TAX APPEAL NO. 369 OF 2013

IN ITA No. 370/2013 BETWEEN:

NIKE INDIA PRIVATE LIMITED NO.701, THE MILLENIA, TOWER-B, MURPHY ROAD, ULSOOR, BANGALORE-560 008 …APPELLANT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE 14/3, RASHTROTHANA BHAVAN, 5TH FLOOR, NRUPATHUNGA ROAD, OPPOSITE RESERVE BANK OF INDIA, BANGALORE-560 001 …RESPONDENT (BY SRI. M. DILIP & SRI. Y.V. RAVIRAJ, ADVOCATES)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2013 PASSED IN IT(TP)A NO.653/BANG/2011, FOR THE

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

- 2 -

NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

ASSESSMENT YEAR 2005-06, ANNEXURE - A PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. IN ITA NO. 369/2013

BETWEEN:

NIKE INDIA PRIVATE LIMITED NO.701, THE MILLENIA, TOWER-B, MURPHY ROAD, ULSOOR, BANGALORE-560 008. ...APPELLANT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE 14/3, RASHTROTHANA BHAVAN, 5TH FLOOR, NRUPATHUNGA ROAD, OPPOSITE RESERVE BANK OF INDIA, BANGALORE-560 001 ...RESPONDENT (BY SRI. M. DILIP & SRI. Y.V. RAVIRAJ, ADVOCATES)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2013 PASSED IN IT(TP)A NO.654/BANG/2011, FOR THE ASSESSMENT YEAR 2006-07, ANNEXURE - A PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

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

- 3 -

NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

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 28.02.2025 seeking leave of this Court to withdraw the appeals. Memo reads as under:

"The Advocate for the Appellant submits that the above appeal was filed challenging the order dated 10.05.2013 passed by the Income Tax Appellate Tribunal in IT(TP)A No.654/Bang/2011 for the assessment year 2006-07.

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 in Form-1. 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 copy of the Form-2 dated 14.02.2025 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

- 4 -

NC: 2025:KHC:9315-DB ITA No. 370 of 2013 C/W ITA No. 369 of 2013

the Appellant to withdraw above appeal, in the interests of justice and equity".

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

In view of the above, appeals are 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.: 1 CT:SNN

NIKE INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments