M/S CHEMMANUR JEWELARY PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF
What did the High Court hold?
The High Court granted the appellant's request to withdraw the appeal. The appeal was disposed of in terms of the memo filed by the appellant.
What were the facts?
The appellant, M/s. Chemmanur Jewelry Private Limited, filed an Income Tax Appeal before the High Court challenging an ITAT order. The appellant subsequently filed a memo seeking to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal should be withdrawn by the appellant. The withdrawal was based on the appellant opting for the Direct Tax Vivad Se Vishwas Act, 2020.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC:21017-DB ITA No. 577 of 2013 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 577 OF 2013 BETWEEN: M/S. CHEMMANUR JEWELRY PRIVATE LIMITED, REPRESENTED BY ITS DIRECTOR ANJANA GEORGE, 1ST FLOOR, J-BLOCK, UNITY BUILDING, J.C. ROAD, BANGALORE. …APPELLANT (BY SRI. SHANKAR.A., SR. ADVOCATE FOR SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -11(2), R.P. BHAVAN, OPP. RBI, NRUPATHUNGA ROAD, BANGALORE-560 001. …RESPONDENT (BY SRI. E.I. SANMATHI, STANDING COUNSEL) Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA
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NC: 2023:KHC:21017-DB ITA No. 577 of 2013
THE PRESENT INCOME TAX APPEAL IS UNDER SEC.260-A OF INCOME TAX ACT 1961, AGAINST THE ORDER DATED 19/07/2013 PASSED IN ITA NO.830/BANG/2011, FOR THE ASSESSMENT YEAR 2006-2007 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT ETC.
THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT
Shri A.Shankar, learned Senior Advocate for appellant has filed a Memo of even date seeking leave to withdraw this Appeal. Memo reads as follows: 1. "The above named Appellant has filed Income Tax Appeal under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal for the Assessment Year 2006-07. 2. The Appellant filed Form-1 and Form-2 for declaration and undertaking for paying taxes on disputed income under the scheme named The Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Year 2006-07. 3. Thereafter, the Commissioner of Income Tax, Bengaluru issued Form-3 certificate under sub-section (1) of Section 5 of the Direct Tax Vivad Se Viswas Act, 2020 dated 26.05.2023, after verifying Form-1 and Form-2. Copy of the
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NC: 2023:KHC:21017-DB ITA No. 577 of 2013 Form-3 is enclosed herewith for this Hon’ble Court’s reference and records. 4. Wherefore, in view of the above submissions the Appellant humbly prays this Hon’ble Court may be pleased to permit the Appellant to withdraw the above Income Tax Appeal with liberty to revive, in case, if the dispute is not settled under the scheme the Direct Tax Vivad Se Vishwas Act, 2020 in the interest of justice and equity." 2. Memo be kept in record. Leave granted. Appeal is disposed of in terms of the Memo. No costs. SD/- JUDGE SD/- JUDGE kcm List No.: 1 Sl No.: 22
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