Ita/323/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 DAY OF FEBRUARY, 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL BETWEEN: I.T.A. NO.323/2013 1. THE COMMISSIONER OF INCOME TAX TDS, NO.59, HMT BHAVAN 4 FLOOR, BELLARY ROAD GANGANAGAR BENGALURU. TDS, NO.59, HMT BHAVAN 4 FLOOR, BELLARY ROAD GANGANAGAR BENGALURU. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE-18(2) NO.59, HMT BHAVAN 4 FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. TDS CIRCLE-18(2) NO.59, HMT BHAVAN 4 FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. ... APPELLANTS (BY SRI K.V.ARAVIND, ADVOCATE (PHYSICAL HEARING)) AND: M/S TTK HEALTHCARE TPA PVT. LTD., NO.2, H.B.COMPLEX, 100 FEET BTM RING ROAD, BTM I STAGE, BTM LAYOUT, BENGALURU – 560 068. ... RESPONDENT (BY SMT./Ms.MANASA ANANTHAN, ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE, (VIDEO CONFERENCING)) SMT.TANMAYEE RAJKUMAR, ADVOCATE, (VIDEO CONFERENCING)) THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19/04/2013 PASSED IN ITA NO.986/BANG/2012, FOR THE ASSESSMENT YEAR 2009- 10, PRAYING THIS HON'BLE COURT TO I.FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.427/BANG/2011 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE -18(2), BANGALORE. ORDER OF THE ITAT, BANGALORE IN ITA NO.427/BANG/2011 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE -18(2), BANGALORE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Sri K.V.Aravind, learned counsel for the appellant – Revenue. Ms. Manasa Ananthan, learned counsel for the respondent. Ms. Manasa Ananthan, learned counsel for the respondent has filed a memo stating that the dispute involved in this appeal has been resolved through “Vivad Se Vishwas Scheme” and Form – 3 issued by the Authority has been appended to the memo. 2. Learned counsel for the appellant seeks leave of this Court to withdraw the appeal as the matter has been amicably settled between the parties under ‘Vivad Se Vishwas Scheme’, with liberty to revive the appeal, if need arises. 3. Memo is taken on record. In view of the reasons stated in the memo and the submissions made by both the learned counsel, the appeal is dismissed as withdrawn with liberty as prayed for. Sd/- JUDGE Sd/- JUDGE nvj Ct-Mj