Ita/556/2022 Of M/S Udupi Nirmiti Kendra v. Assistant Commissioner Of Income Tax

Digitally signedby SHAKAMBARILocation: HighCourt ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 556 OF 2022C/WINCOME TAX APPEAL NO. 587 OF 2022 IN ITA No. 556/2022: BETWEEN: M/S UDUPI NIRMITI KENDRA (PAN ) A REGISTERED SOCIETY UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT 1960) RAJATHADRI DC OFFICE COMPLEX ENDPOINT MANIPAL UDUPI 576104 (REPRESENTED BY ITS PROJECT DIRECTOR ARUN KUMAR S/O SURENDRA NAIR AGED ABOUT 45 YEARS) …APPELLANT (BY SRI. S. SHARATH, ADVOCATE FOR SRI. TATA KRISHNA, ADVOCATE) AND: ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS )CIRCLE -1 MANGALURU-575001 …RESPONDENT (BY SRI. RAVI RAJ Y.V., ADVOCATE AND SRI. M. DILIP, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.06.2022 PASSED IN ITA NO.1962/BANG/2018, FOR THE ASSESSMENT YEAR 2013-2014. PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'C' BENCH PASSED IN ITA NO. 1962/BANG/2018 FOR THE IMPUGNED AY 2013-14 DATED 16.06.2022 IN SO FAR AS THE SAME IS PREJUDICIAL TO THE APPELLANT, AS ENCLOSED IN ANNEXURE A AND PASS SUCH OTHER SUITABLE ORDERS INCLUDING ORDER AS TO COSTS AS THIS HON'BLE COURT MAY DEEM FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. IN ITA NO. 587/2022: BETWEEN: M/S UDUPI NIRMITI KENDRA (PAN , A REGISTERED SOCIETY UNDER THE KARNAAKA SOCIETIES REGISTRATION ACT 1960) RAJATHADRI D C OFFICE COMPLEX, ENDPOINT, MANIPAL, UDUPI - 576104. (REPRESENTED BY ITS PROJECT DIRECTOR, ARUN KUMAR, S/O.SURENDRA NAIR, AGED ABOUT 45 YEARS) (BY SRI. S. SHARATH, ADVOCATE FOR SRI. TATA KRISHNA, ADVOCATE) AND: ...APPELLANT DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRLCE-1 MANGALURU-575001 (BY SRI. RAVI RAJ Y.V., ADVOCATE AND SRI. M. DILIP, ADVOCATE) ...RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.06.2022 PASSED IN ITA NO.947/BANG/2019 ASSESSMENT YEAR 2016-2017 PRAYING THAT THIS HONBLE COURT MAY BE PLEASED TO A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. B) ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU C BENCH PASSED IN ITA. NO. 947/BANG/2019 FOR THE IMPUGNED AY 2016-2017 DATED 16.06.2022 TO THE APPELLANT, AS ENCLOSED IN ANNEXURE-A, AND C) PASS SUCH OTHER SUITABLE ORDERS INCLUDING ORDER AS TO COSTS AS THIS HONBLE COURT MAY DEEM FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel for the appellant has filed a memo dated 02.04.2025 seeking leave of this Court to withdraw the appeals. Memo reads as under: "The Advocate for the Appellant, under the instructions, humbly submits that the Appellant has filed an application vide Form No.1 under Vivad Se Vishwas Scheme, 2024 with respect to the impugned Appeal. The Principal Chief Commissioner of Income Tax has issued a Certificate in Form No. 2. It is submitted that the Appellant in compliance with the provisions of Direct Tax Vivad Se Vishwas Scheme, 2024 prays before this NC: 2025:KHC:13740-DBITA No. 556 of 2022 C/W ITA No. 587 of 2022 Honourable Court to permit the Appellant to withdraw the Appeal. 2. In view of the above, appeals are disposed off as having been withdrawn, in terms of the memo. Sd/- (KRISHNA S DIXIT) JUDGE dated 02.04.2025 seeking leave of this Court to withdraw the appeals. Memo reads as under: "The Advocate for the Appellant, under the instructions, humbly submits that the Appellant has filed an application vide Form No.1 under Vivad Se Vishwas Scheme, 2024 with respect to the impugned Appeal. The Principal Chief Commissioner of Income Tax has issued a Certificate in Form No. 2. It is submitted that the Appellant in compliance with the provisions of Direct Tax Vivad Se Vishwas Scheme, 2024 prays before this NC: 2025:KHC:13740-DBITA No. 556 of 2022 C/W ITA No. 587 of 2022 Honourable Court to permit the Appellant to withdraw the Appeal. 2. In view of the above, appeals are disposed off as having been withdrawn, in terms of the memo. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE DH List No.: 1 Sl No.: 36