Ita/623/2019 Of M/S. Bangalore Electricity Supply Company Limited 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 BETWEEN: ITA NO.623/2019 M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, ASST. EXECUTIVE ENGINEER(ELE) (COM. O & M), 16 C MAIN, HAL 2 STAGE, INDIRANAGAR, BANGALORE-560 038 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 (BY SRI K.V. ARAVIND, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019, PASSED IN ITA NO.672, 673, 674, 675 AND 676/BANG/2018, FOR THE ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY 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 ‘C’ BENCH IN ITA NO.672, 673, 674, 675 AND 676/BANG/2018 DATED 10/05/2019 FOR THE ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY DIRECT THE TRIBUNAL TO ADJUDICATE THE GROUNDS NOT DECIDED, DE NOVO AND ETC. THIS APPEAL COMING ON FOR ADMISSION 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 appeal 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 The appeal is dismissed as withdrawn with liberty as prayed for in the memo. Pending IAs, if any, shall stand disposed of. Sd/- JUDGE TL Sd/- JUDGE