DR (MRS) ANWAR BASITH V. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/437/2010

AI Insights

The case involves two Income Tax Appeals (ITA No. 437 of 2010 and ITA No. 123 of 2010) filed by Dr. (Mrs.) Anwar Basith against the Deputy Commissioner of Income-Tax, challenging orders passed by the Income Tax Appellate Tribunal for various assessment years. The appeals were filed under Section 260-A of the Income Tax Act, 1961, and were related to the assessment years 2001-02 to 2006-07 and 1995-96 to 2000-01 respectively. The appellant had opted for the Direct Tax Vivad Se Vishwas Act, 2020 scheme, which aims to resolve tax disputes, and had received a Form-3 certificate from the Commissioner of Income Tax, Bengaluru - 3. Consequently, the appellant sought to withdraw the appeals, which the court allowed, granting the liberty to revive the appeals if necessary.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 691831 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 19-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DILIP
• Assessee Lawyers: SHANKAR
• Keywords: Direct Tax Vivad Se Vishwas Act; Income tax appeal; Withdrawal of appeal
• Section: 5(1); 260-A

Judgement Text

" - 1 - NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 437 OF 2010 C/W INCOME TAX APPEAL NO. 123 OF 2010 IN ITA NO.437 OF 2010 BETWEEN: DR.(MRS.). ANWAR BASITH, NO.16, DR.OMAR SHARIEFF ROAD, BASAVANAGUDI, BANGALORE-560 004. …APPELLANT (BY SRI. SHANKAR.A., SENIOR ADVOCATE FOR SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), UNITY BUILDING ANNEXUE, MISSION ROAD, BANGALORE-560 027. …RESPONDENT Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 (BY SRI. DILIP.M., STANDING COUNSEL FOR SRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 09-08-2010 PASSED IN ITA NO.101 TO 106/BANG/2009, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED THEREIN AND ETC., IN ITA NO.123 OF 2010 BETWEEN: DR.(MRS.). ANWAR BASITH, NO.16, DR.OMAR SHARIEFF ROAD, BASAVANAGUDI, BANGALORE-560 004. …APPELLANT (BY SRI. SHANKAR.A., SENIOR ADVOCATE FOR SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), UNITY BUILDING ANNEXUE, MISSION ROAD, BANGALORE-560 027. …RESPONDENT (BY SRI. DILIP.M., STANDING COUNSEL FOR SRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 27-11-2009 PASSED IN ITA NO.145 TO 149/BNG/2009, FOR THE ASSESSMENT YEARS 1995-96 TO 1997-98 AND 1999-2000 TO 2000-01, TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC., - 3 - NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 THESE APPEALS, COMING ON FOR HEARING, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Shri A.Shankar, learned Senior Advocate for appellant has filed a Memo of even date seeking leave to withdraw these Appeals. 2. Memo filed in ITA No.437/2010 reads as follows: 1. \"The above named Appellant has filed Income Tax Appeals under Section 260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal for the Assessment Years 2001-02 to 2006-07. 2. The Appellant filed Form-1 and Form-2 for declaration and undertaking for paying taxes on disputed income under the scheme named The Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Years 2001-02 to 2006-07. 3. Thereafter, the Commissioner of Income Tax, Bengaluru - 3 issued Form-3 certificate under sub- section (1) of Section 5 of the Direct Tax Vivad Se Viswas Act, 2020 after verifying Form-1 and Form-2. Copies of the Form-3 is enclosed herewith for this Hon’ble Court’s reference and records. - 4 - NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 4. Wherefore, in view of the above submissions the Appellant humbly prays this Hon’ble Court may be pleased to permit the Appellant to withdraw the above Income Tax Appeals with liberty to revive, in case, if the dispute is not settled under the scheme the Direct Tax Vivad Se Vishwas Act, 2020 in the interest of justice and equity.\" 3. Memo filed in ITA No.123/2010 reads as follows: \"1. The above named Appellant has filed Income Tax Appeals under Section 260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal for the Assessment Years 1995-96, 1996-97, 1997-98, 1999-00 and 2000-01. 2. The Appellant filed Form-1 and Form-2 for declaration and undertaking for paying taxes on disputed income under the scheme named The Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Years 1995-96, 1996-97, 1997-98, 1999-00 and 2000-01. 3. Thereafter, the Commissioner of Income Tax, Bengaluru - 3 issued Form-3 certificate under sub- section (1) of Section 5 of the Direct Tax Vivad Se Viswas Act, 2020 after verifying Form-1 and Form-2. - 5 - NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 Copies of the Form-3 is enclosed herewith for this Hon’ble Court’s reference and records. 4. Wherefore, in view of the above submissions the Appellant humbly prays this Hon’ble Court may be pleased to permit the Appellant to withdraw the above Income Tax Appeals with liberty to revive, in case, if the dispute is not settled under the scheme the Direct Tax Vivad Se Vishwas Act, 2020 in the interest of justice and equity.\" 4. Memo be kept in record. Leave granted. These appeals are disposed of in terms of the Memo. No costs. SD/- JUDGE SD/- JUDGE kcm List No.: 1 Sl No.: 21 "