Ita/573/2019 Of M/S Bangalore Electricity v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1 DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY ITA NO.573/2019 BETWEEN: M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, KOLAR DIVISION OFFICE, CHAMPIONS REEF, S P OFFICE ROAD, K G F, KOLAR-563 117, PAN: . …APPELLANT (BY SMT. C. PADMAVATHY, PARTY-IN-PERSON) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/03/2019, PASSED IN ITA NO.1002, 1003, 1004 AND 1005/BANG/2018, FOR THE ASSESSMENT YEAR 2013-14, 2014-15 AND 2015-16 AND 2016-17 AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH IN ITA NO.1002, 1003, 1004 AND 1005/BANG/2018 DATED 27/03/2019 FOR THE ASSESSMENT YEAR 2013-14, 2014-15, 2015-16 AND 2016-17 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY SET ASIDE THE OBSERVATION OF THE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC AND ETC. THIS APPEAL COMING ON FOR ORDERS THIS SATISH CHANDRA SHARMA J.,DELIVERED THE FOLLOWING: DAY, JUDGMENT Smt. C. Padmavathy, Deputy General Manager of BESCOM (CT & GST), who appeared in person has fairly stated before this Court that the appellant-Company has approached the Department under the Vivad Se Viswas Scheme. 2. A memohas been filed by the Deputy General Manager, praying for withdrawal of the appeals as the appellant-Company has opted for Vivad Se Viswas Scheme with liberty to seek revival, if need arises. 3. The memo is accepted. 4. The appeal is dismissed as withdrawn with liberty as prayed for in the memo. Sd/- JUDGE Sd/- JUDGE TL