The Pr. Commissioner of Income Tax, v. M/S Softlayer Technologies Pvt. Ltd.

Karnataka HC6 Feb 2025ITA/208/2023

Case brief

AI extract

What is this about?

ITA No. 208 of 2023; High Court of Karnataka; decided 06-02-2025; Revenue (Pr. CIT and DCIT Circle 6(1)(2)) appeal under Sec. 260-A Income Tax Act, 1961 against M/s. Softlayer Technologies Pvt. Ltd.; challenge to ITAT Bengaluru IT(TP)A No. 265/BANG/2021 dated 10.10.2022 for AY 2016-2017; appeal disposed off as withdrawn following assessee's letter of 23.01.2025 and reported settlement under the 'Vivad Se Vishwas' Scheme, with liberty to revive; obiter: withdrawal is the prerogative of the dominus litis; respondent served and unrepresented.

What did the court decide?

Liberty to seek revival of the appeal in the event the efforts under the 'Vivad Se Vishwas' Scheme fail in fruition; costs made easy. ¶33-34

The Pr. Commissioner of Income Tax, Vs M/S Softlayer… — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:5382-DB ITA No. 208 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6^TH DAY OF FEBRUARY, 2025 PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.208 OF 2023

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BETWEEN:

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THE PR. COMMISSIONER OF INCOME TAX, 5^TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGAL, BENALURU – 560 095.

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THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), PRESENT ADDRESS ACIT, CIRCLE -6(1)(1), 2^ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095

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…APPELLANTS

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(BY SRI. DILIP M, ADVOCATE)

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Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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AND:

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M/S. SOFTLAYER TECHNOLOGIES PVT. LTD., NO 12, SUBRAMANYA ARCADE, BANNERGHATTA ROAD, BENGALURU – 560 029. PAN AAVCS 4795A

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…RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THE ADVOCATE FOR THE APPELLANT HAS FILED THE ABOVE ITA / INCOME TAX APPEAL UNDER SEC.260-A OF THE INCOME TAX ACT, 1961, PRAYING THAT THIS HONBLE COURT MAY BE PLEASED TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ALLOW THE APPEAL AND

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NC: 2025:KHC:5382-DB ITA No. 208 of 2023

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SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 265/BANG/2021 DATED 10.10.2022 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE- D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), BENGALURU AND ETC.,

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THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND

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HON'BLE MR JUSTICE G BASAVARAJA

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ORAL JUDGMENT

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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Learned counsel for the respondent/assessee has

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addressed a letter dated 23.01.2025 to the effect that this

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Appeal be disposed off as having been withdrawn. Ordinarily, it is the prerogative of dominus litis, who can seek withdrawal and not the opponent. Be that as it may.

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Learned panel counsel appearing for the

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Appellant/Revenue submits that the lis involved in the Appeal appears to have been resolved under the ‘Vivad Se Vishwas’ Scheme and therefore, Appeal be disposed off as having been withdrawn with liberty to seek its revival in

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NC: 2025:KHC:5382-DB ITA No. 208 of 2023

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the event the efforts under the Scheme fail in fruition. We

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agree with this.

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Ordered accordingly and Appeal is disposed off.

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Costs made easy.

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