Karnataka High Court
Control Component India Pvt Ltd vs Deputy Commissioner Of on 4 February, 2025
Author: K.Somashekar
Bench: K.Somashekar
-1-
NC: 2025:KHC:4980-DB
ITA No. 208 of 2018
C/W ITA No. 207 of 2018
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 4TH DAY OF FEBRUARY, 2025
PRESENT
THE HON'BLE MR JUSTICE K.SOMASHEKAR
AND
THE HON'BLE MR JUSTICE VENKATESH NAIK T
INCOME TAX APPEAL NO.208 OF 2018
C/W
INCOME TAX APPEAL NO.207 OF 2018
IN ITA NO.208/2018
BETWEEN:
CONTROL COMPONENT INDIA PVT. LTD.
SJR PARK, 6TH FLOOR, WARP TOWER
PLOT NOS.13-15
EPIP ZONE PHASE I
WHITEFIELD MAIN ROAD
BENGALURU-560 066
REPRESENTED HEREIN BY ITS
MANAGER FINANCE
MR. RAVI AGARWAL.
...APPELLANT
(BY MS.MAHIMA GOUD, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR)
Digitally signed by
MOUNESHWARAPPA
NAGARATHNA AND:
Location: HIGH
COURT OF
KARNATAKA
1. DEPUTY COMMISSIONER OF
INCOME-TAX, CIRCLE 11(2)
BENGALURU, BMTC BUILDING
KORAMANGALA
6TH BLOCK
BENGALURU-560 085.
2. PRINCIPAL COMMISSIONER OF INCOME-TAX
BENGALURU, BMTC BUILDING
KORAMANGALA, 6TH BLOCK
BENGALURU-560 085.
...RESPONDENTS
(BY SRI RAVI RAJ Y. V., ADVOCATE)
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NC: 2025:KHC:4980-DB
ITA No. 208 of 2018
C/W ITA No. 207 of 2018
THIS INCOME TAX APPEAL HAS FILED UNDER SECTION 260A
OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED
31-10-2017 PASSED IN M.P.NOS.100 AND 101/BANG/2017 IN
IT(TP)A NOS.1757/BANG/2013 AND 4/BANG/2014 (ANNEXURE-G);
FOR THE ASSESSMENT YEAR 2009-2010.
IN ITA NO.207/2018
BETWEEN:
CONTROL COMPONENT INDIA PVT. LTD.
SJR PARK, 6TH FLOOR, WARP TOWER
PLOT NOS.13-15
EPIP ZONE PHASE I
WHITEFIELD MAIN ROAD
BENGALURU-560 066
REPRESENTED HEREIN BY ITS
MANAGER FINANCE
MR. RAVI AGARWAL.
...APPELLANT
(BY MS.MAHIMA GOUD, ADVOCATE FOR
SMT. TANMAYEE RAJKUMAR)
AND:
1. DEPUTY COMMISSIONER OF
INCOME-TAX, CIRCLE 11(2)
BENGALURU, BMTC BUILDING
KORAMANGALA 6TH BLOCK
BENGALURU-560 085.
2. PRINCIPAL COMMISSIONER OF INCOME-TAX
BENGALURU , BMTC BUILDING
KORAMANGALA 6TH BLOCK
BENGALURU-560 085.
...RESPONDENTS
(BY SRI RAVI RAJ Y. V., ADVOCATE)
THIS INCOME TAX APPEAL HAS FILED UNDER SECTION 260A OF
THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED
09-11-2016 PASSED IN IT(TP)A NO.4/BANG/2014, FOR THE
ASSESSMENT YEAR:2009-2010, VIDE ANNEXURE-E.
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NC: 2025:KHC:4980-DB
ITA No. 208 of 2018
C/W ITA No. 207 of 2018
THESE INCOME TAX APPEALS ARE COMING ON FOR ORDERS,
THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE K.SOMASHEKAR
and
HON'BLE MR JUSTICE VENKATESH NAIK T
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE K.SOMASHEKAR)
Ms. Mahima Goud, representing Smt. Tanmayee
Rajkumar, learned counsel appearing for the appellant and
Sri. Ravi Raj Y.V., learned counsel for the respondents in both
the appeals, are present before the Court physically.
2. Learned counsel for the appellant has filed two
separate memos dated 24.01.2025, seeking permission of the
Court to withdraw the appeals.
3. Memo filed in ITA No.208/2018 reads as under:
"The Advocate for the Appellant submits that
the above appeal was filed challenging the order
dated 31.10.2017 passed by the Income Tax
Appellate Tribunal in M.P.Nos.100 and
101/Bang/2017 in IT(TP)A Nos.1757/Bang/2013
and 4/Bang/2014 for the assessment year 2009-10.
It is submitted that the Appellant wishes to
resolve the dispute under the provisions of the
NC: 2025:KHC:4980-DB
Direct Tax Vivad Se Vishwas Scheme, 2024 ("the
Scheme") and in this regard has filed the relevant
declaration. Pursuant to the declaration filed by the
Appellant, the Income-tax Department has issued
Form-2 under the Finance (No.2) Act, 2024. A true
copy of the Form-2 is produced herewith and
marked as Annexure-A.
In view of the above, and in terms of Section
91(3) of the Finance (No.2) Act, 2024, the Appellant
most humbly seeks leave of this Hon'ble Court to
withdraw the appeal. It is prayed that liberty may
be reserved with the Appellant to seek restoration of
the appeal, in the event that the application under
the Scheme does not proceed or is not finalized
successfully.
Wherefore, it is most humbly prayed that this
Hon'ble Court may be pleased to permit the
Appellant to withdraw above appeal, in the interests
of justice and equity. "
4. Memo filed in ITA No.207/2018 reads as under:
"The Advocate for the Appellant submits that
the above appeal was filed challenging the order
dated 09.11.2016 passed by the Income Tax
Appellate Tribunal in IT(TP)A No.4/Bang/2014 for
the assessment year 2009-10.
NC: 2025:KHC:4980-DB
It is submitted that the Appellant wishes to
resolve the dispute under the provisions of the
Direct Tax Vivad Se Vishwas Scheme, 2024 ("the
Scheme") and in this regard has filed the relevant
declaration. Pursuant to the declaration filed by the
Appellant, the Income-tax Department has issued
Form-2 under the Finance (No.2) Act, 2024. A true
copy of the Form-2 is produced herewith and
marked as Annexure-A.
In view of the above, and in terms of Section
91(3) of the Finance (No.2) Act, 2024, the Appellant
most humbly seeks leave of this Hon'ble Court to
withdraw the appeal. It is prayed that liberty may
be reserved with the Appellant to seek restoration of
the appeal, in the event that the application under
the Scheme does not proceed or is not finalized
successfully.
Wherefore, it is most humbly prayed that this
Hon'ble Court may be pleased to permit the
Appellant to withdraw above appeal, in the interests
of justice and equity. "
5. The said memos are taken on record.
NC: 2025:KHC:4980-DB
6. In view of the memos, the appeals are dismissed as
withdrawn with the liberty as sought for.
Sd/-
(K.SOMASHEKAR)
JUDGE
Sd/-
(VENKATESH NAIK T)
JUDGE
PHM
