LATE SRI M B CHANDRAPPA REP BY LEGAL HEIRS MR PRAMODH M C vs. THE INCOME TAX OFFICER WARD 2(1)

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ITA/53/2022HC KarnatakaKAHC01000101202219 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took note of the memo filed by the appellant seeking to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn, with the liberty to revive it as requested.

What were the facts?

The appellant sought to withdraw the Income Tax Appeal filed under Section 260-A of the Income Tax Act. This withdrawal was requested with the liberty to revive the appeal if the dispute was not settled under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024.

What were the issues?

The primary issue was whether the appeal could be withdrawn with liberty to revive it, in light of the appellant's intention to settle the dispute under the DTVSV Scheme.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:32061-DB ITA No. 53 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 53 OF 2022 BETWEEN:

1.

LATE SRI M. B. CHANDRAPPA, REP. BY LEGAL HEIRS, MR. PRAMODH M.C., "JAYADEVA NILAYA", NEAR BUS STAND, HONNALLI, DAVANGERE - 577217, PAN: ACOPC4980F. …APPELLANT (BY SRI U.A. MADHUSUDHAN, ADVOCATE FOR SRI ANNAMALAI S., ADVOCATE) AND:

1.

THE INCOME TAX OFFICER, WARD 2(1), GROUND FLOOR

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:32061-DB ITA No. 53 of 2022

"SRI TOWERS", HADADI ROAD, DAVANGERE - 577002. …RESPONDENT (BY SRI RAVI RAJ Y. V., SENIOR STANDING COUNSEL)

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE ORDER DATED 22/07/202 IN ITA No.1710/BANG/2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BENGALURU FOR THE ASSESSMENT YEAR 2013-2014. VIDE ANNEXURE -A.

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

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Memo dated 14.02.2025 is filed by learned counsel for the appellant seeking leave to withdraw the appeal with liberty to revive the appeal in case, if the dispute is not settled under the scheme of the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024.

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HC-KAR NC: 2025:KHC:32061-DB ITA No. 53 of 2022

2.

Memo is placed on record. 3. In view of the memo, the appeal is dismissed as withdrawn with liberty as sought for.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

DDU List No.: 1 Sl No.: 1

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