SASKEN TECHNOLOGIES LTD vs. JOINT COMMISSIONER OF INCOME TAX

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ITA/201/2019HC KarnatakaKAHC01034448201913 January 2020Bench: ALOK ARADHE,RAVI V HOSMANI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant that the appeal had become infructuous. Consequently, the High Court dismissed the appeal. No specific findings were made on the merits of the ITAT's order, as the appeal was disposed of on a procedural ground. The ratio decidendi is that an appeal rendered infructuous is liable to be dismissed. No operative directions were issued, and no issues were left undecided as the appeal was dismissed without adjudication.

What were the facts?

The appellant, Sasken Technologies Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order dated November 16, 2018, passed by the Income Tax Appellate Tribunal (ITAT) in IT(TP)A No.550/Bang/2016. The respondents were the Joint Commissioner of Income-tax and the Principal Commissioner of Income-tax. The appeal was filed seeking formulation of substantial questions of law, allowing the appeal, and setting aside the ITAT's order to the extent questioned. The High Court was to hear the appeal for admission.

What were the issues?

The High Court was to decide the substantial questions of law arising from the ITAT's order. However, the judgment does not explicitly state these questions. The appellant's counsel submitted that the appeal had become infructuous. 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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 13TH DAY OF JANUARY, 2020

PRESENT :

THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.201 OF 2019 BETWEEN:

Sasken Technologies Ltd. 139/25, Amarjyothi Layout, Ring Road, Domlur, Bangalore-560 071 Represented herein by its Chairman & Managing Director, Mr. Rajiv C Mody. …Appellant (By Sri. Suryanarayana T, Advocate)

AND:

1.

Joint Commissioner of Income-

Tax, Special Range-6, Bangalore

(erstwhile Assistant

Commissioner of Income-tax,

Circle-6(1)(1),

2nd Floor, BMTC Building,

80th Ft. Road, Koramangala

6th Block, Bangalore-560095.

2.

Principal Commissioner of

Income-tax, Range-6,

Bangalore, BMTC Building,

80th Ft. Road, Koramangala,

6th Block, Bangalore-560095. …Respondents ***

This Appeal is filed under Section 260-A of the Income Tax Act, 1961 praying to (a) formulate the substantial questions of law; (b) allow the appeal and set aside the order of the Income Tax Appellate Tribunal dated:16.11.2018 in IT(TP)A No.550/Bang/2016 (Annexure-F), to the extent questioned herein; and (c) pass such other or suitable orders as this Hon’ble Court deems fit in the facts and circumstances of the case.

This Appeal coming on for Admission, this day, ALOK ARADHE, J., delivered the following:

J U D G M E N T

Learned counsel for the appellant submits that the appeal is rendered infructuous. Accordingly, the same is dismissed.

Sd/-

JUDGE

Sd/- JUDGE

BMV*

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