What did the High Court hold?

The High Court acknowledged the submission regarding the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as settled.

The assessee opted for the Vivad se Vishwas scheme, and its application was admitted. This rendered the pending appeal infructuous. The High Court was considering an appeal filed by the Principal Commissioner of Income Tax.

What were the issues?

Whether the appeal is maintainable when the assessee has opted for the Vivad se Vishwas scheme, rendering the appeal infructuous.

PCIT vs M/s VSR Infotech | Andhra Pradesh High Court 2024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI FRIDAY, THE TWENTY NINETH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX tribunal APPEAL NO: 494 OF 2018 Appeal filed under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside the Order dated 06-10-2017 passed in I.T.A No.27A/izag/2017 (Assessment year 2012-13) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, filed challenging the Order dated 04-11-2016 passed in ITA No. 142/2015-16/CIT(A)-2/W-4(2)A/SP/201 6-17, by the Commissioner of Income Tax (Appeals)-2, Visakhapatnam. Between: Principal Commissioner Income Tax-ll, Visakhapatnam. ...APPELLANT AND Sri Pydi Giridhar Babu, D.No.39-16-36/1, Muralinagar, Madhavadhara Visakhapatnam. ...RESPONDENT Counsel for the Appellant : SRI K RAJI REDDY (SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT) Counsel for the Respondent : SRI K V SIMHADRI The Court made the following JUDGMENT :

THE HONOURABLE SRI JUSTICE G. NARENDAR and THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUMai APPEAL No.494 of 2018 % JUDGMENT: (per Hon’ble Sri Justice G. Narendar) Smt. Aishwarya, learned junior Standing Counsel for Income Tax appearing for the appellant, submits that the respondent has opted for Vivaad se Vishwaas scheme and its application has been admitted, in that view of the matter, the appeal is rendered infructuous. The submission is placed on record. The Appeal is dismissed as settled. . 'V i , • ■ ■ As a sequel, pending interlocutory applications, if any, shall stand closed. There shall be no order as to costs. SD/- E.KAMESWARA RAO JOINT REGISTRAR i //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam. 2. The Commissioner of Income Tax-1, Visakhapatnam. 3. One CC to Sri K Raji Reddy Advocate [OPUC] 4. One CC to Smt Aishwarya, (Junior Standing Counsel for IT) 5. One CC to Sri G V N Hari Advocate [OPUC] Three CD Copies BSV 6. TAC

HIGH COURT DATED:29/11/2024 ) ... JUDGMENT ITTA.No.494 of 2018 ANDA^ 2 UPf^ 2025 g; Current aeciion fa: DISMISSING THE ITTA AS SETTLED WITHOUT COSTS

Principal Commissioner of Income Tax-1 vs. M/s VSR Infotech

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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