SRI G VENKATESH vs. INCOME TAX OFFICER

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ITA/214/2016HC KarnatakaKAHC01024864201609 June 2021Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR3 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the assessee to withdraw the appeal with liberty to revive it if necessary. This was based on the assessee's submission that the matter had been resolved through the 'Vivad Se Vishwas' scheme.

What were the facts?

The assessee filed an appeal before the High Court challenging an ITAT order. The assessee had previously filed appeals before the CIT(A) and the ITAT. The assessee has also availed the benefit of the 'Vivad Se Vishwas' scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to availing the 'Vivad Se Vishwas' scheme, which resolved the tax dispute.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 143(3),Section 254

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO. 214 OF 2016 BETWEEN: SRI G VENKATESH NO.199, 16TH MAIN 4TH T BLOCK, JAYANAGAR BANGALORE-560 041

... APPELLANT (BY SRI V. CHANDRASHEKAR FOR SRI M. LAVA, ADV.,) AND: INCOME TAX OFFICER WARD-4(1) UNITY BUILDING ANNEXE KALINGA RAO ROAD BANGALORE 560 027

... RESPONDENT (BY SRI.K.V. ARAVIND, ADV.) - - - THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.10.2015 PASSED IN ITA NO.1351/BANG/2013 FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO: (i) TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL

2 BANGALORE 'C' BENCH, IN ITA NO.1351/BANG/2013 RELATING TO ASSESSMENT YEARS 2006-07 VIDE ITS ORDER DATED 23.10.2015 ETC., THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Mr. V.Chandrashekar, learned counsel for the Assessee.

Mr. K.V. Arvind, learned counsel for the revenue. This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) challenging the order dated 23.10.2015 passed by the Income Tax Appellate Tribunal, Bangalore Bench in ITA NO.1351/Bang/2013 for the Assessment Year 2006-07. 2. The learned counsel for the assessee submits that pursuant to the order passed by the Tribunal, the Assessing Officer has passed order under SEction 143(3) read with Section 254 of the Act against which the appellant had filed appeal before the Commissioner of Income Tax (Appeal), Against the order of the Commissioner of Income Tax (Appeal), the appellant filed appeal before the Tribunal in ITA No.703/Bang/2019 and the appellant has already

3 availed the benefit of “Vivad Se Vishwas’ scheme. Learned counsel for the assessee, therefore seeks leave of this Court to withdraw the appeal with a liberty to revive the same if occasion so arises. 3. In view of the aforesaid submission, the appeal is disposed of in terms of the liberty as prayed for. Sd/- JUDGE Sd/- JUDGE HR

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