INFOTECH ENTERPRISES LTD., HYD vs. JT.COMMISSIONER OF INCOME TAX, HYD-1.
What did the High Court hold?
The tribunal noted that the appellant sought to withdraw the appeal as per the requirements of the 'Vivad se Vishwas' scheme. Consequently, the appeal was disposed of on withdrawal.
What were the facts?
The assessee filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal. The assessee subsequently applied for settlement under the 'Vivad se Vishwas' scheme.
What were the issues?
Whether an appeal filed under Section 260-A can be withdrawn due to opting for the 'Vivad se Vishwas' settlement scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
WEDNESDAY,THE TENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN THE HONOURABLE DR. JUSTICE CHILLAKUR SUMALATHA INCOME TAX TRIBUNAL APPEAL NO: 103 oF 2002 lncome tax Tribunal Appeal under section 260-A of the lncome tax Act 1961 , against the order dated 31-05-2002 in lrA.No. 10312002 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad the Assessment year 1997-98, preferred against the order dated 4-08-2000 in Appeal.No. 94toc-7(4)2lclr(A)tv/2ooo- 01 on the file of the commissioner of lncome Tax (Appeals lV), Hyderabad preferred against the order dated in GIR 1-71lDclr 7(4), Hyderabad on the file of the lncome tax (Deputy Commissionr of lncome Tax)Officer, (ward Circle 7(4), Hyderabad. COMMO CT IN ITTA NO.1O3/2002 AND CMP 2',t198t2002 Between: !fo]gc! Enterprises Limited, Hyderabad., represented by its whole time Director, Smt B-Suchitra. AND ...PET|T|ONERyAPPELLANT The Joint Commissioner of lncome Tax, Range-ll, Aayakar Bhavan, Basheerbagh, Hyderabad-1 ...RESPONDENT/RESPONDENT CMP NO: 21198 OF 2002 Counsel for the Appellant:SRl B.NARASIMHA SARMA, ADVOCATE Counsel for the Respondents: K MAMATA CHOWDARY, ADVOCATE The Court made the following: ORDER HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to suspend the operation of the order in lrA Nos. 61l{l20o0 for the Asst.Year 1997-98 dt 31.05.2002 on the file of lncome Tax Appellate Tribunal, Hyderabad Bench-B and pass such other order or orders as this Hon'ble court may deem fit.
THE IION'BLE SRI JUSTICE UJJAL BHUYAN Heard learned counsel for the parties 2. This is an appeal under Section 260 A of the lncome Tax Act, 1961 filed by the assessee against the order dated 31.05.2002 passed by the lncome Tax Appellate Tribunal, Hyderabad Bench -'B' in l.T.A NO 610/H12000 lor the assessment year 1997-98 3. Learned counsel for the appellant submits that appellant has applied for settlement under'Vivad se Vishwas'scheme and, therefore. as required under the scheme, appellant seeks to withdraw the appeal 4. ln view of the above, appeal is disposed of on withdrawal 5. lnterlocutory applications pending, if any, shall stand closed. No SD/.M. SHANTHI VARDHANI JOINT REGISTRAR //TRUE COPY// G SECTION OFFICER 1.The Chairman, lncome Tax Appellate Tribunal, Bench ,8,, Hyderabad. 1. The Commissioner of lncome Tax Appeals tV. HvderabaO.' 2. The D^eputy_Commrssioner.qf ! 1c9mb Tax, Ciictd 7(+) Hydera bad. 3. one CC ro SRt B. NARASTMHA SARMA, Advocatd tbpi.rC--t---- 4. One CC to K. MAMATA CHOWDARy,Advocate tOiUCf -' 5. Two CD Copies plp \" I AND THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA |TTA.NO.103 0F 2002 O R D E R {Per the Hon'ble Sri Justice Uiial Bhuvan) order as to costs. \ To,
HIGH COURT DATED:1 011112A2'l ORDER ITTA.No.103 of 2002 DISMISSING THE ITTA AS WITHDRAWN 2 2 i{1v20?l o * o I ! a $E 1 t c S P a 1@\ P
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