M/S ORACLE SOLUTIONS SERVICES (INDIA) PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/1086/2017HC KarnatakaKAHC01050826201715 March 2021Bench: ALOK ARADHE,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court took note of the assessee's submission regarding the 'Vivad se Vishwas' Scheme. Consequently, the Court permitted the assessee to withdraw the appeal.

What were the facts?

The assessee, M/s. Oracle Solutions Services (India) Pvt. Ltd., filed an appeal before the High Court. The assessee later submitted that they have availed the benefit of the 'Vivad se Vishwas' Scheme and received Form No. 3.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to their participation in the 'Vivad se Vishwas' Scheme.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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF MARCH 2021 PRESENT THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI I. T. A. NO.1086 OF 2017 BETWEEN: M/S. ORACLE SOLUTIONS SERVICES (INDIA) PVT. LTD. PRESTIGE TECHNOLOGY PARK, VENUS BLOCK, PHASE-I, LEVEL 6-9, SY.NO.29, SARJAPUR, MARATHAHALLI MAIN ROAD, BENGALURU-560 087. (REPRESENTED BY ITS DIRECTOR MR. ALPANA SAKSENA, AGED ABOUT 56 YEARS, D/O BRIJENDRA SWARUP SAKSENA) ...APPELLANT (BY SRI. TATA KRISHNA, ADVOCATE FOR SRI. CHYTHANYA K. K., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(2), BMTC BUILDING, 5TH BLOCK, KORAMANGALA, BENGALURU-95. ….RESPONDENT (BY SRI. DILIPKUMAR, ADVOCATE FOR SRI. K V ARAVIND, ADVOCATE)

2 THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.08.2017 PASSED IN IT(TP)A No.880/BANG/2013 AND CROSS OBJECTION No.59/BANG/2016, FOR THE ASSESSMENT YEAR 2005-2006 VIDE ANNEXURE-A PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW SATED ABOVE; (b) ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'B' BENCH BEARING IN IT(TP)A No.880/BANG/2013 AND CROSS OBJECTION No.59/BANG/2016 DATED 09.08.2017 FOR THE ASSESSMENT YEAR 2005-2006 VIDE ANNEXURE-A AND ETC. THIS ITA COMING ON FOR HEARING THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Mr. Tata Krishna, learned counsel for Mr. K.K.Chythanya, learned counsel for the assessee.

Mr. Dilip Kumar, learned counsel for Mr. K.V.Aravind, learned counsel for the Revenue. 2. Learned counsel for the assessee submits that the assessee assessee has availed the benefit of 'Vivad se Vishwas' Scheme and Form No.3 has been received. Therefore, the assessee may be permitted to withdraw the appeal with liberty to revive the same if occasion so arises.

3 3.

Aforesaid submission is taken on record. Accordingly, the appeal is dismissed as withdrawn with the aforesaid liberty. SD/- JUDGE SD/- JUDGE RD

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