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Total Environment Vs the Deputy Commissioner of Income Tax — Income Tax | Karnataka HC (2025)

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Karnataka HC
2025
Total Environment Vs the Deputy Commissioner of IncoTotal Environment v. the Deputy Commissioner of Income Tax

Disposed¶35-36

Total Environment v. the Deputy Commissioner of Income Tax

Karnataka HC18 Mar 2025ITA/204/2024

Case brief

AI extract

What is this about?

Withdrawal of income-tax appeal at admission stage; Karnataka High Court; ITA No. 204 of 2024; Total Environment Building Systems Private Limited v. Deputy Commissioner of Income-Tax Circle-5(1)(1) & Principal Commissioner of Income Tax-5; ITAT order dated 18.12.2023 in ITA No.352/Bang/2023; assessment year 2012-13; Section 260-A Income Tax Act 1961; Direct Tax Vivad Se Vivad Se Vishwas Scheme 2024; Form-2 dated 06.03.2025; Finance (No.2) Act 2024; liberty to seek revival/restoration of appeal; bench: Justice Krishna S Dixit and Justice Ramachandra D. Huddar; decision dated 18.03.2025.

What did the court decide?

Leave to withdraw granted; appeal disposed of as withdrawn in terms of the appellant's memo, with liberty reserved to the assessee/appellant to seek revival of the appeal if settlement under the Vivad Se Vishwas Scheme does not fructify.

Why is it important?

In view of the appellant's memo dated 18.03.2025 seeking leave to withdraw, the appeal is disposed of as having been withdrawn in terms of the memo, with liberty reserved to the assessee to seek revival of the appeal if efforts to settle the lis under the Vivad Se Vishwas Scheme do not fructify. ¶35-36

What the court decided

AI extract

Outcome

Leave to withdraw granted; appeal disposed of as withdrawn in terms of the appellant's memo, with liberty reserved to the assessee/appellant to seek revival of the appeal if settlement under the Vivad Se Vishwas Scheme does not fructify.

Ratio / Principle

In view of the appellant's memo dated 18.03.2025 seeking leave to withdraw, the appeal is disposed of as having been withdrawn in terms of the memo, with liberty reserved to the assessee to seek revival of the appeal if efforts to settle the lis under the Vivad Se Vishwas Scheme do not fructify.

Detailed headnote1 paragraphs

Income-tax appeal (Sec. 260-A, Income Tax Act 1961) by Total Environment Building Systems Private Limited against ITAT order dated 18.12.2023 in ITA No.352/Bang/2023 for assessment year 2012-13, pending admission before the Karnataka High Court (Division Bench: Krishna S Dixit and Ramachandra D. Huddar JJ.). On the appellant's memo dated 18.03.2025 stating that it had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 and had produced Form-2 dated 06.03.2025 issued by the Department under the Finance (No.2) Act, 2024 (Annexure-A), the Court disposed of the appeal as withdrawn in terms of the memo, reserving liberty to the assessee to seek revival of the appeal if the settlement efforts do not fructify.

A

NC: 2025:KHC:11050-DB ITA No. 204 of 2024

1 -

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 18^TH DAY OF MARCH, 2025

PRESENT

THE HON'BLE MR JUSTICE KRISHNA S DIXIT

AND

THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

INCOME TAX APPEAL NO. 204 OF 2024

BETWEEN:

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED, 'IMAGINE' NO.78, ITPL MAIN ROAD, EPIP ZONE, WHITEFIELD, BANGALORE 560 066, REP. HEREIN BY ITS DIRECTOR MR. KAMAL SAGAR.

…APPELLANT

(BY MS. MAHIMA GOUD, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(1) BMTC BUILDING 80 FEET ROAD, KORAMANGALA, BANGALORE 560 095

THE PRINCIPAL COMMISSIONER OF INCOME TAX-5, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE 560 095

…RESPONDENTS

(BY SRI. SUSHAL TIWARI, ADVOCATE)

2 -

NC: 2025:KHC:11050-DB ITA No. 204 of 2024

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 18.12.2023 PASSED IN (IN ITA NO.352/BANG/2023. ASSESSMENT YEAR 2012-2013 PRAYING TO A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE.

THIS APPEAL, COMING ON FOR ADMISSION, 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 18.03.2025 seeking leave of this Court to withdraw the appeal. Memo reads as under:

"The Advocate for the Appellant submits that the above appeal was filed challenging the order dated 18.12.2023 passed by the Income Tax Appellate Tribunal in ITA No.352/Bang/2023 for the assessment year 2012-13.

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

3 - NC: 2025:KHC:11050-DB ITA No. 204 of 2024

copy of the Form-2 dated 06.03.2025 is produced herewith and marked as Annexure-A.

The Appellant seeks to withdraw the above appeal with the liberty to seek restoration of the appeal in the event that the application under the Scheme does not proceed or attain finality.

Wherefore, it is most humbly prayed that this Hon'ble Court may be pleased to take the memo together with the annexure on record and permit the Appellant to withdraw above appeal, in the interests of justice and equity".

In view of the above, appeal is disposed off as

having been withdrawn, in terms of the memo. Liberty is reserved to the assessee to seek revival of this appeal, in the event, the efforts to settle the lis in terms of 'Vivad Se

Vishwas Scheme' does not fructify.

Sd/(KRISHNA S DIXIT) JUDGE

Sd/(RAMACHANDRA D. HUDDAR) JUDGE

DH List No.: 1 Sl No.: 19, CT:SNN

Statutes considered

3 provisions across 3 enactments

AI extract

Income Tax Act 1961260-A¶22
Direct Tax Vivad Se Vishwas Scheme, 2024Direct Tax Vivad Se Vishwas Scheme, 2024¶30
Finance (No.2) Act, 2024Finance (No.2) Act, 2024¶30

Procedural history

How this case reached the court

AI extract

Order under challenge
Order dated 18.12.2023 passed in ITA No.352/Bang/2023 for assessment year 2012-13, challenged by this appeal.¶29
Income Tax Appellate Tribunal · 18.12.2023
Prior proceeding
Appeal filed under Section 260-A of the Income Tax Act 1961 out of the ITAT order, praying that substantial questions of law be formulated.¶22
Prior proceeding
Pursuant to a declaration filed by the appellant under the Direct Tax Vivad Se Vishwas Scheme, 2024, the Income-tax Department issued Form-2 dated 06.03.2025 under the Finance (No.2) Act, 2024, which was produced before the Court as Annexure-A.¶30
Prior proceeding
By memo dated 18.03.2025 the appellant sought leave of the Court to withdraw the appeal, with liberty to seek restoration if the application under the Scheme does not proceed or attain finality.¶33

Parties & counsel

AI extract

appellant
TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED¶11
MAHIMA GOUD, TANMAYEE RAJKUMAR
respondent
THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(1)¶16
SUSHAL TIWARI
respondent
THE PRINCIPAL COMMISSIONER OF INCOME TAX-5¶17
SUSHAL TIWARI

Coram

AI extract

KRISHNA S DIXITauthor¶26
RAMACHANDRA D. HUDDARmember¶24

Case details

As recorded by the court registry

Court: Karnataka HC
Decided on: 18 Mar 2025 · March
Registered: 12 Jul 2024
Case no.: ITA/204/2024
CNR: KAHC010292892024
Topic: Income Tax
Bench: Krishna S Dixit Ramachandra D. Huddar
Disposal: DISPOSED
Case type: ITA

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Cite this judgement

Total Environment v. the Deputy Commissioner of Income Tax, ITA/204/2024 (KA), decided on 18 March 2025.

The High Court of Karnataka publishes no neutral citation for this judgement — cite it by case number and date of decision.

Statutes3

Income Tax Act 1961260-A
Direct Tax Vivad Se Vishwas Scheme, 2024Direct Tax Vivad Se Vishwas Scheme, 2024
Finance (No.2) Act, 2024Finance (No.2) Act, 2024

View all statutes

Procedural history4

Order dated 18.12.2023 passed in ITA No.352/Bang/2023 for assessment year 2012-13, challenged by this appeal.Income Tax Appellate Tribunal · 18.12.2023
Appeal filed under Section 260-A of the Income Tax Act 1961 out of the ITAT order, praying that substantial questions of law be formulated.
Pursuant to a declaration filed by the appellant under the Direct Tax Vivad Se Vishwas Scheme, 2024, the Income-tax Department issued Form-2 dated 06.03.2025 under the Finance (No.2) Act, 2024, which was produced before the Court as Annexure-A.

View full history

Bench / Coram

KRISHNA S DIXIT and RAMACHANDRA D. HUDDAR

Parties & counsel