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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 08TH DAY OF FEBRUARY 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY

I.T.A. NO.507 OF 2013

BETWEEN:

M/S INTERNATIONAL

POWER S.A.

(FORMERLY KNOW AS SUEF

TRACTEBEL SA)

REPRESENTED BY ITS

AUTHORISED PERSON

SRI. SUBIR KUMAR GHOSH

BOULEVARD SIMON BOLIVAR

34-1000, BRUSSELS

BELGIUM.

.... APPELLANT

(BY MR.PRASHANTH KUMAR, ADVOCATE)

AND:

DEPUTY DIRECTOR OF

INCOME-TAX

(INTERNATIONAL TAXATION)

CIRCLE II(1), 6TH FLOOR

B.P. BHAVAN, NO.14/3

NRUPATHUNGA ROAD

BANGALORE - 560 001.

... RESPONDENT

(BY MR.K.V. ARAVIND FOR ADVOCATE)

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THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX

ACT 1961, ARISING OUT OF ORDER DATED 07.06.2013 PASSED

IN IT(TP)A NO.656/BANG/2009 FOR THE ASSESSMENT YEAR

PRAYING TO:

(i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW

STATED ABOVE.

(ii) TO 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 IT(TP)A

NO.656/BANG/2009

DATED:07.06.2013

ANNEXURE

-A

AND

CONSEQUENTLY SET ASIDE THE OBERVATION OF THE TRIBUNAL

THAT IT IS NOT ADJUDICATING CERTAIN ISSUES.

THIS

I.T.A. COMING ON

FOR

ORDERS,

THIS

DAY,

ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr.Prashanth Kumar D., learned counsel for the

assessee.

Mr.K.V.Aravind, learned counsel for the revenue.

Learned counsel for the assessee submits that the

assessee has approached under the 'Vivad se Vishwas'

scheme and Form 3 under the scheme has been issued. He,

therefore, seeks leave of this Court to withdraw the appeal

and has filed a memo in this regard. The aforesaid memo is

taken on record.

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2. In view of the aforesaid submission, the appeal is

dismissed as withdrawn with liberty to the assessee to revive

the same if occasion so arises.

Sd/-

JUDGE

Sd/-

JUDGE

RV