M/S SARASWATI TOBACCO COMPANY V. THE COMMISSIONER OF INCOME TAX(APPEALS)

ITA/100170/2015

AI Insights

The case involves two income tax appeals filed by M/s Saraswati Tobacco Company against the orders passed by the Income Tax Appellate Tribunal, Panaji, and the Commissioner of Income Tax (Appeals), Belagavi. The appeals were related to the assessment year 2011-12. The appellant contested the orders which included an assessment order by the Income Tax Officer, Ward-1, Nippani. However, during the proceedings, the appellant decided to withdraw the appeals after availing benefits under the Vivaad-Se-Vishwas Scheme, 2024, a government initiative aimed at resolving pending tax disputes.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746835 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 21-01-2025
• Assessment Year: misc
• Laws Referred To: Income-Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH; ROOPA ANAVEKAR
• Assessee Lawyers: SANGRAM KULKARNI
• Keywords: Income tax appeal; Vivaad Se Vishwas Scheme
• Section: 260A

Judgement Text

" - 1 - NC: 2025:KHC-D:985-DB ITA No. 100169 of 2015 C/W ITA No. 100170 of 2015 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21ST DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 100169 OF 2015 C/W INCOME TAX APPEAL NO. 100170 OF 2015 IN INCOME TAX APPEAL NO. 100169 OF 2015 BETWEEN: M/S SARASWATI TOBACCO COMPANY 1043-A, SHIVAJI CHOWK, AT POST GALATAGA, TQ: CHIKODI, DIST: BELAGAVI, REP. BY AMAR S/O ANNASAHEB GHOTANE AGE: 45 YEARS, OCC: BUSINESS, R/O: AT POST GALATAGA, TQ:CHIKODI, DIST: BELAGAVI. …APPELLANT (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX(APPEALS) 3RD FLOOR, PHIROZ KHIMJI COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001. 2. THE INCOME TAX OFFICER WARD-1 NIPPANNI 3RD FLOOR, PHIROZ KHIMJI COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA ANAVEKAR, ADVOCATES) Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench - 2 - NC: 2025:KHC-D:985-DB ITA No. 100169 of 2015 C/W ITA No. 100170 of 2015 THIS ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO, (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (B) ALLOW THE APPEAL BY ANSWERING THE SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT AND SET ASIDE THE ORDER DTD:13.07.2015 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL PANAJI IN C.O.NO.15/PNJ/2015 IN ITA NO.409/PNJ/2015 ALSO SET ASIDE THE ORDER DTD:24.09.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), BELAGAVI IN ITA NO.419/BGM/2013-14 AND THE ASSESSMENT ORDER PASSED BY THE INCOME TAX OFFICER WARD-1, NIPPANI DTD:31.01.2014 FOR THE ASSESSMENT YEAR 2011-12 & ETC., IN INCOME TAX APPEAL NO. 100170 OF 2015 BETWEEN: M/S SARASWATI TOBACCO COMPANY 1043-A, SHIVAJI CHOWK, AT POST GALATAGA, TQ: CHIKODI, DIST: BELAGAVI, REP. BY AMAR S/O ANNASAHEB GHOTANE AGE: 45 YEARS, OCC: BUSINESS, R/O: AT POST GALATAGA, TQ:CHIKODI, DIST: BELAGAVI. …APPELLANT (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX(APPEALS) 3RD FLOOR, PHIROZ KHIMJI COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001. - 3 - NC: 2025:KHC-D:985-DB ITA No. 100169 of 2015 C/W ITA No. 100170 of 2015 2. THE INCOME TAX OFFICER WARD-1 NIPPANI 3RD FLOOR, PHIROZ KHIMJI COMPLEX, OPP. CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA ANAVEKAR, ADVOCATES) THIS ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE (B) ALLOW THE APPEAL BY ANSWERING THE SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT AND SET ASIDE THE ORDER DTD:13.07.2015 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL PANAJI IN ITA NO.409/PNJ/2014 ALSO SET ASIDE THE ORDER DTD:24.09.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), BELGAUM IN ITA NO.419/BGM/2013-14 AND THE ASSESSMENT ORDER PASSED BY THE INCOME TAX OFFICER WARD-1, NIPPANI DTD:31.01.2014 FOR THE ASSESSMENT YEAR 2011-12 & ETC., THESE APPEALS, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR - 4 - NC: 2025:KHC-D:985-DB ITA No. 100169 of 2015 C/W ITA No. 100170 of 2015 ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD) Sri. Sangram S. Kulkarni, the learned counsel for the appellant, submits that memo for withdrawal is filed as the appellant has availed benefit under Vivaad-Se-Vishwas Scheme, 2024. Therefore, appeals stand dismissed as withdrawn. Sd/- (B.M.SHYAM PRASAD) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE RSH,CT:VP LIST NO.: 1 SL NO.: 15 "