THE COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES

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ITA/234/2018HC KarnatakaKAHC01050753201815 October 2024Bench: V KAMESWAR RAO,S RACHAIAH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellants stated they would withdraw the appeal. Consequently, the Court ordered that the appeal be dismissed as withdrawn. No decision was made on the merits of the case, as the appeal was disposed of based on the appellant's request to withdraw it. The operative direction was the dismissal of the appeal.

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 Dell International Services India Private Limited (respondent). The appeal challenges an order passed by the Income-Tax Appellate Tribunal, Bengaluru, in IT(TP)A No. 85/BANG/2014 dated October 13, 2017. The appellants sought to set aside the Tribunal's order and confirm the order of the Appellate Commissioner, which had upheld the order of the Deputy Commissioner of Income-Tax. The assessment years are not explicitly mentioned in this excerpt.

What were the issues?

The primary issue before the High Court was whether to admit the appeal filed under Section 260-A of the Income Tax Act, 1961. The appellants sought to set aside the order of the Income-Tax Appellate Tribunal. The judgment does not record any specific arguments made by either the assessee or the revenue regarding the merits of the case. The counsel for the appellants stated that they wished to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:41631-DB ITA No. 234 of 2018

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF OCTOBER, 2024 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH INCOME TAX APPEAL NO. 234 OF 2018 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX LTU 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095

…APPELLANTS (BY SRI. E I SANMATHI, ADVOCATE)

AND:

M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED DIVYASHREE GREENS, NO.12/1 12/2A & 13/1A, CHALLAGHATTA VILLAGE, VARTHUR HOLBLI, BENGALURU – 560 071. PAN: AABCD 1741M.

…RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

THIS INCOME TAX APPEAL FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, TO SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO.85/BANG/2014 DATED:13.10.2017 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, LTU, BENGALURU.

Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:41631-DB ITA No. 234 of 2018

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

CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO and HON'BLE MR JUSTICE S RACHAIAH

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

Learned counsel for appellants states he shall withdraw the appeal.

The appeal is dismissed as withdrawn.

Sd/- (V KAMESWAR RAO) JUDGE

Sd/- (S RACHAIAH) JUDGE

Bss List No.: 1 Sl No.: 15

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