Control Component India Pvt. Ltd. Vs Deputy Commissioner of

CONTROL COMPONENT INDIA PVT. LTD. SJR PARK, 6^TH 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.

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…APPELLANT

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

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Digitally signed by MOUNESHWARAPPA NAGARATHNA Location: HIGH COURT OF KARNATAKA

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AND:

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DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 11(2) BENGALURU, BMTC BUILDING KORAMANGALA 6^TH BLOCK BENGALURU-560 085.

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PRINCIPAL COMMISSIONER OF INCOME-TAX BENGALURU, BMTC BUILDING KORAMANGALA, 6^TH BLOCK BENGALURU-560 085.

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…RESPONDENTS

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(BY SRI RAVI RAJ Y. V., ADVOCATE)

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2 - NC: 2025:KHC:4980-DB ITA No. 208 of 2018 C/W ITA No. 207 of 2018

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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.

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IN ITA NO.207/2018

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BETWEEN:

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CONTROL COMPONENT INDIA PVT. LTD. SJR PARK, 6^TH 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.

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...APPELLANT

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

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AND:

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DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 11(2) BENGALURU, BMTC BUILDING KORAMANGALA 6^TH BLOCK BENGALURU-560 085.

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PRINCIPAL COMMISSIONER OF INCOME-TAX BENGALURU , BMTC BUILDING KORAMANGALA 6^TH BLOCK BENGALURU-560 085.

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...RESPONDENTS

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(BY SRI RAVI RAJ Y. V., ADVOCATE)

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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

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THESE INCOME TAX APPEALS ARE COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE K.SOMASHEKAR and HON'BLE MR JUSTICE VENKATESH NAIK T

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ORAL JUDGMENT

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(PER: HON'BLE MR JUSTICE K.SOMASHEKAR)

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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.

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Learned counsel for the appellant has filed two separate memos dated 24.01.2025, seeking permission of the Court to withdraw the appeals.

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Memo filed in ITA No.208/2018 reads as under:

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"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.

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It is submitted that the Appellant wishes to resolve the dispute under the provisions of the

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NC: 2025:KHC:4980-DB ITA No. 208 of 2018 C/W ITA No. 207 of 2018

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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 .

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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.

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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. "

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Memo filed in ITA No.207/2018 reads as under:

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"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.

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NC: 2025:KHC:4980-DB ITA No. 208 of 2018 C/W ITA No. 207 of 2018

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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 .

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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.

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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. "

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