M/S ACUSIS SOFTWARE INDIA PRIVATE LIMITED vs. INCOME TAX OFFICER

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ITA/152/2017HC KarnatakaKAHC01026988201702 July 2018Bench: S.SUJATHA,VINEET KOTHARI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the appellant-assessee did not want to press the appeal. Consequently, the appeal was dismissed as not pressed. No substantial questions of law were decided on merits, and no reasoning was provided for any finding. The operative direction was to dismiss the appeal.

What were the facts?

The assessee, M/s Acusis Software India Private Limited, filed an appeal before the High Court of Karnataka against an order passed by the Income-Tax Appellate Tribunal (ITAT). The appeal pertains to Assessment Year 2005-06. The ITAT's order, dated 09/11/2016, was passed in I.T. (TP) A. No. 445/BANG/2011. The assessee sought to set aside the ITAT's order to the extent challenged in the present appeal and quash any proceedings pursuant to its directions. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal admitted under Section 260-A of the Income Tax Act, 1961, raises substantial questions of law. The assessee, through its counsel, stated that it did not wish to press the appeal. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1/2 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 02ND DAY OF JULY 2018

PRESENT

THE HON'BLE Dr.JUSTICE VINEET KOTHARI

AND

THE HON’BLE Mrs.JUSTICE S.SUJATHA

I.T.A.No.152/2017

BETWEEN:

M/S ACUSIS SOFTWARE INDIA PRIVATE LIMITED, Nos. 17/2, DOLLARS CHAMBERS, LALBAGH ROAD, BENGALURU-560 027.

... APPELLANT (By Mr. MALLAHARAO, ADV.)

AND:

INCOME TAX OFFICER WARD-11(1), BENGALURU.

... RESPONDENT

THIS I.T.A IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, PRAYING TO ADMIT THE INSTANT APPEAL TO ANSWER THE SUBSTANTIAL QUESTIONS OF LAW SET OUT IN PARA 25 ABOVE AND SET ASIDE THE IMPUGNED ORDER AT ANNEXURE ‘A’ PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL IN. I.T. (TP) A NO. 445/BANG/2011 DT:9/11/2016 ANNEXURE-A RELATING ASSESSMENT YEAR 2005-06 TO THE EXTENT CHALLENGED IN PRESENT APPEAL, AND QUASH ANY PROCEEDINGS INSTITUTED OR CONTEMPLATED PURSUANT TO SUCH DIRECTIONS ISSUED THEREUNDER & ETC.,

Date of Judgment 02-07-2018 I.T.A.No.152/2017 M/s Acusis Software India Private Limited. Vs. Income Tax Officer

2/2

THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY Dr. VINEET KOTHARI J. DELIVERED THE FOLLOWING:-

JUDGMENT

Mr. Mallaharao, Adv. for Appellant - Assessee

1.

Learned counsel for the appellant – assessee does not want to press the appeal.

2.

Accordingly, the appeal is dismissed as not pressed.

Sd/- JUDGE

Sd/-

JUDGE

Srl.

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