THE PR. COMMISSIONER OF INCOME TAX, vs. M/S SOFTLAYER TECHNOLOGIES PVT. LTD.,

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ITA/208/2023HC KarnatakaKAHC01018133202306 February 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court agreed to dispose of the appeal as withdrawn, acknowledging the possibility of revival if the 'Vivad Se Vishwas' Scheme resolution fails. The appeal was ordered accordingly.

What were the facts?

The Revenue filed an appeal before the High Court challenging an ITAT order. The assessee's counsel indicated that the appeal could be withdrawn. The Revenue agreed to dispose of the appeal as withdrawn, citing resolution under the 'Vivad Se Vishwas' Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the 'Vivad Se Vishwas' Scheme.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

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NC: 2025:KHC:5382-DB ITA No. 208 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.208 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGAL, BENALURU – 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), PRESENT ADDRESS ACIT, CIRCLE -6(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095 …APPELLANTS (BY SRI. DILIP M, ADVOCATE)

AND:

M/S. SOFTLAYER TECHNOLOGIES PVT. LTD., NO 12, SUBRAMANYA ARCADE, BANNERGHATTA ROAD, BENGALURU – 560 029. PAN AAVCS 4795A …RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED)

THE ADVOCATE FOR THE APPELLANT HAS FILED THE ABOVE ITA / INCOME TAX APPEAL UNDER SEC.260-A OF THE INCOME TAX ACT, 1961, PRAYING THAT THIS HONBLE COURT MAY BE PLEASED TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ALLOW THE APPEAL AND

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:5382-DB ITA No. 208 of 2023

SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 265/BANG/2021 DATED 10.10.2022 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE- D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), BENGALURU AND ETC.,

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel for the respondent/assessee has addressed a letter dated 23.01.2025 to the effect that this Appeal be disposed off as having been withdrawn. Ordinarily, it is the prerogative of dominus litis, who can seek withdrawal and not the opponent. Be that as it may.

2.

Learned panel counsel appearing for the Appellant/Revenue submits that the lis involved in the Appeal appears to have been resolved under the ‘Vivad Se Vishwas’ Scheme and therefore, Appeal be disposed off as having been withdrawn with liberty to seek its revival in

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NC: 2025:KHC:5382-DB ITA No. 208 of 2023

the event the efforts under the Scheme fail in fruition. We agree with this.

Ordered accordingly and Appeal is disposed off.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

DR List No.: 1 Sl No.: 2

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