ADIVCE AMERICA SOFTWARE vs. PRINCIPAL COMMISSIONER OF

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ITA/674/2018HC KarnatakaKAHC01017200201805 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. This was based on the assessee's decision to resolve the dispute under the Vivad-se-Vishwas scheme.

What were the facts?

The assessee filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The assessee subsequently filed a memo to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas scheme.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

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF APRIL, 2021

PRESENT

THE HON’BLE Mr. JUSTICE ALOK ARADHE

AND

THE HON’BLE Mr. JUSTICE M.G.S. KAMAL

I.T.A. No. 674/2018

BETWEEN : --------------

Advice America Software Development Center Pvt. Ltd., #23 & 24, 3rd Floor AMR Tech-Park Beside Oxford College Hosur Main Road Bengaluru – 560 068 PAN – AAECA2942E Email : rashmi.jain@fiserv.com.

… APPELLANT

(By Sri. Nandakumar C.K., Adv., )

AND : -------

1.

Principal Commissioner of

Income Tax – 1

BMTC Building

Koramangala

Bengaluru – 560 095.

2.

The Income Tax Officer

Ward (1)(1), BMTC Building

6th Block, Koramangala

Bengaluru – 560 095.

… RESPONDENTS

---

This I.T.A. is filed under Section 260-A of I.T. Act 1961 with a prayer to set aside the impugned order dated 23.05.2018 passed by the Hon’ble Income Tax Appellate Tribunal in IT(TP)A 2531/Bang/2017 to the extent of the issues involved in the present appeal and etc.

This I.T.A. coming on for Admission this day, ALOK ARADHE J, delivered the following;

J U D G M E N T

Sri. C.K. Nandakumar, learned counsel for the assessee.

2.

Learned counsel for the assessee submits that he has filed a memo to withdraw the appeal on the ground that the assessee has taken recourse to resolution of the dispute under the Vivad-se-Vishwas scheme.

3.

The aforesaid memo is placed on record. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the appellant to revive this appeal in case, occasion so arises.

Sd/-

JUDGE.

Sd/-

JUDGE.

LRS.

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