THE COMMISSIONER OF INCOME TAX vs. M/S CGI INFORMATION SYSTEMS AND

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ITA/158/2022HC KarnatakaKAHC01030053202122 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the revenue had filed a memo seeking leave to withdraw the appeal. The memo stated that the withdrawal was sought without prejudice to the right of the revenue to raise the issues involved in this appeal in other pending appeals. The Court took the aforesaid memo on record. Consequently, the High Court dismissed the appeal as withdrawn, granting the liberty to the revenue as stated in the memo. No decision was made on the merits of the substantial questions of law.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax (appellants) against M/s. CGI Information Systems and Management Consultants Pvt. Ltd. (respondent). The appeal challenges an order dated April 5, 2021, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 737/Bang/2020 for the Assessment Year 2013-14. The revenue sought to formulate substantial questions of law and set aside the ITAT's order.

What were the issues?

1. Whether the substantial questions of law, as formulated by the revenue, arise from the ITAT's order for Assessment Year 2013-14? The revenue, through its counsel Mr. K.V. Aravind, sought to withdraw the appeal. The memo filed by the revenue indicated a request for leave to withdraw the appeal without prejudice to the right of the revenue to raise the issues involved in other appeals. The judgment does not record any specific arguments made by the respondent (assessee) on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.158 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX

INTERNATIONAL TAXATION

4TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU - 560 095 2. THE DEPUTY COMMISSIONER OF INCOME-TAX

INTERNATIONAL TAXATION

CIRCLE-1(2), 4TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU - 560 095 .... APPELLANTS (BY MR.K.V.ARAVIND, ADVOCATE) AND: M/s.CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PVT. LTD. NO.95/1 AND 95/2, E CITY TOWER-2 ELECTRONIC CITY PHASE-1, WEST BENGALURU - 560 100

... RESPONDENT - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.04.2021 PASSED

2 IN ITA NO.737/BANG/2020 FOR THE ASSESSMENT YEAR 2013-14, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.737/BANG/2020 DATED: 05.04.2021 FOR THE ASSESMENT YEAR 2013-14 AND ETC. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the revenue has filed a memo seeking leave of this Court to withdraw the appeal without prejudice to the right of the revenue to raise the issues involved in this appeal, in other appeals. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed as withdrawn with liberty as aforesaid. Sd/- JUDGE Sd/- JUDGE RV

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