M/S STERLING COMMERCE SOLUTIONS INDIA PVT. LTD., vs. INCOME TAX OFFICER

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ITA/352/2019HC KarnatakaKAHC01017013201905 February 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the assessee's oral submission for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the substantial questions of law that might have arisen from the ITAT's order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, M/s Sterling Commerce Solutions India Pvt. Ltd. (formerly Curam Software International Pvt. Ltd.), filed an appeal before the High Court of Karnataka at Bengaluru. The appeal was against an order dated 22.02.2019 passed by the Income Tax Appellate Tribunal (ITAT) in MP No. 387/Bang/2018, pertaining to the Assessment Year 2012-2013. The assessee sought to set aside the ITAT's order and quash any proceedings initiated pursuant to it. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should admit the instant appeal to answer substantial questions of law arising from the ITAT's order dated 22.02.2019 in MP No. 387/Bang/2018 for AY 2012-2013. The assessee, through its counsel, orally prayed for the withdrawal of 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 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.352/2019 BETWEEN M/S STERLING COMMERCE SOLUTIONS INDIA PVT. LTD., (EARLIER KNOWN AS CURAM SOFTWARE INTERNATIONAL PVT. LTD .,) C/O OF IBM INDIA PVT. LTD., SUBRAMANYA ARCADE BANNERGHATTA ROAD BENGALURU - 560 029

…APPELLANT (BY SRI MALLAHAR RAO, ADVOCATE) AND INCOME TAX OFFICER WARD 2(1) (2) BENGALURU

…RESPONDENT THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22.02.2019 PASSED IN MP NO.387/BANG/2018 FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO (I) ADMIT THE INSTANT APPEAL TO ANSWER THE SUBSTANTIAL QUESTIONS OF LAW (II) SET ASIDE THE IMPUGNED ORDER AT ANNEXURE-A PASSED BY THE INCOME TAX APPELLATE TRIBUNAL IN MP

2 NO.387/BANG/2018 DATED 22.02.2019 RELATING ASSESSMENT YEAR:2012-2013, AND QUASH ANY PROCEEDINGS INSTITUTED OR CONTEMPLATED PURSUANT TO SUCH DIRECTIONS ISSUED THEREUNDER. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, V. SRISHANANDA. J., DELIVERED THE FOLLOWING: JUDGMENT Sri Mallahar Rao, learned counsel for the assessee appears through Video Conferencing. 2. The learned counsel for the appellant-assessee orally prays for withdrawal of the appeal through Video Conferencing. Submission is accepted. In terms of the submission made, the appeal is dismissed as withdrawn. Sd/-

JUDGE Sd/- JUDGE PL*

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