M/S. ANRIYA PROJECT MANAGEMENT SERVICES (P) LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court allowed the assessee to withdraw the appeal as the dispute was settled under the 'Vivad se Vishwas' scheme. Liberty was granted to revive the appeal if necessary.
What were the facts?
The assessee filed an appeal before the High Court against an order of the ITAT. The dispute involved in the appeal has been settled under the 'Vivad se Vishwas' scheme.
What were the issues?
Whether the appeal can be withdrawn due to settlement under the 'Vivad se Vishwas' scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22ND DAY OF APRIL 2021
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE M.G.S. KAMAL
I.T.A. NO.210 OF 2015 BETWEEN:
M/S. ANRIYA PROJECT MANAGEMENT SERVICES (P) LTD., REP. BY ITS MANAGING DIRECTOR SRI. RAJESH KUMAR NO.164, 1ST CROSS, 1ST STAGE AECS LAYOUT, SANJAYNAGAR RMV II STAGE, BANGALORE-560058. .... APPELLANT (BY MR. A. SHANKAR, SR. COUNSEL A/W MR. RAVISHANKAR, ADV., FOR MR. M. LAVA, ADV.,)
AND:
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 11(1), R.P. BUILDING NRUPATHUNGA ROAD BANGALORE-560001. ... RESPONDENT (BY MR. DILEEP KUMAR, ADV., FOR MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 20.02.2015 PASSED ITA NO.1799/BANG/2013, FOR THE ASSESSMENT YEAR 2009-10, PRAYING TO
(i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE ITAT, BANGALORE BENCH IN ITA NO.1799/BANG/2013 RELATING TO ASSESSMENT YEAR 2009-10 VIDE ITS ORDER DATED 20.02.2015.
THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Sri. A. Shankar, learned Senior Counsel along with Sri. Ravishankar, learned counsel for Sri. M Lava, learned counsel for the assessee.
Sri. Dileep Kumar, learned counsel for the revenue.
Learned Senior Counsel for the assessee submits that the dispute involved in this appeal has been settled under ‘Vivad se Vishwas’ scheme and has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is placed on record.
In the result, the appeal is disposed of with liberty to the assessee to seek revival of the same in case of occasion so arises.
Sd/- JUDGE
Sd/- JUDGE Mds/-
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