COMMISSIONER OF INCOME TAX-II vs. M/S IJM (INDIA) INFRASTRUCTURE LIMITED

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ITTA/595/2014HC TelanganaHBHC01067039201419 July 2021Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive it if the Vivad Se Vishwas settlement failed.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The respondent had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the respondent opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IVONDAY, THE NINETEENTH DAY OF JULY TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE M,S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T,VINOD KUMAR INCOME TAX TRIBUNAL APPEAL NO: 595 OF 2014 (lncome Tax Tribunal Appeal Under Section 260 A of the lncome Tax Act 1961, against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad in lTA.No.43/11yd12014 for assessment Year 200S -2010 dated 29-04-2014 preferred against the Order of the Additional Commissioner of lncome Tax ( Transfer Pricing ) Hyderabad, PAN No.AAAC170674 dated 28-01-2013, preferred against the Order of the Deputy Commissioner of lncome Tax dated 27-11-2013 PAN/GIR No. AAACI 7067 A. Between: Commissioner of lncome Tax-ll, l.T. Towers, A.C. Guards, Hyderabad. ...APPELLANT AND M/S IJM (lndia) lnfrastructure Limited, H.No.1-90/A, Plot No.20&21, RBI Colony, Ivladhapur, Hyderabad. ...RESPONDENT Counsel for the Appellant: SMT K. MAMATA CHOUDARY, SC for l.T. Dept. Counsel for the Respondent: --- The Court made the following: ORDER

I IO\ O U IIAts L E SRI J U S'I'ICti M.S. RA M ACI-I AN D IIA RAO ANI) HONOURABLE SRI JUSTICE T. VINOD KUMAR I.T.T.A. No.s95 0F 2014 JUDGMENT: (Per Sri Justice M.S-Ramachandra R(to) Ms. K. Maruata Cl'ro*'darv, learned Stancling Courtsel fbr lncotne 'I ar [)epartntent has tllecl a letter reqLresting to pcrnlit thc appellant to t ithrlr,lri tltis ,\ppeal ott the qrotttrd that the re spollcicllt hacl tllccl an ,{pplicarion under.the Direcr lax Vir,ad Se vishuas Schenrc. 1020 rrith libcr.ty to r.cvir e the Appcal in the event of fhilLrre o1' satistactorl r'.solulr()n ulrrlcl t]rc sliiLl Se llcttle 2, lleard the iearned cottnsel tbl the Appellant 3 Granting Iiberty as sought, this Appeal is dismissed as withdrawn 4 Pending miscellaneous petitions, if any, in this Appeal shall also stand dismissed. No cos1s. //TRUE COPY// SD/.M.SHANTHI VARDHINI JOINT REGISTRAR SECTION OFFICER To, 1. The lncome Tax Appellate Tribunal, Hyderabad Bench A', Hyderabad . i. fl" AOtitionaiCommissioner of tncome Tax (Transfer Pricing), Hyderabad, 5. The Oeputy Commissioner of lncome Tax, Hyderabad' 4. One CC to-Sri K. lvlamatha Choudary, Advocate 5. Two CD CoPies 6. One Spare CoPY Kul sbr \. \

HIGH COURT DATED: '1910712021 ORDER lTTA.No.595 of 2014 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS a(> i-i * DE.s r6, 6e IA 5 1 () 2021 a) AUB 4 0 ,J * I

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