THE DIRECTOR OF INCOME TAX vs. M/S BYDESIGN SOLUTIONS INC

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ITA/371/2010HC KarnatakaKAHC01069159201015 November 2018Bench: ASHOK G.NIJAGANNAVAR,H.G.RAMESH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka at Bengaluru considered the memo filed by the learned counsel for the appellants (Revenue) dated 10.10.2018, seeking leave to withdraw the appeal. The Court granted the leave as prayed for. Consequently, the appeal was disposed of as withdrawn. The judgment does not delve into the merits of the original order passed by the ITAT, Bangalore, as the appeal itself was withdrawn by the Revenue. Therefore, no findings on the substantive issues that might have been raised before the ITAT are recorded.

What were the facts?

This is an appeal filed by the Director of Income-Tax (International Taxation) and the Deputy Commissioner of Income-Tax, International Taxation Circle-I(1), Bangalore (hereinafter referred to as the 'Revenue') against an order dated 31.05.2010 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No.986/BANG/2009. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent in this appeal is M/s. ByDesign Solutions Inc. The High Court of Karnataka at Bengaluru was hearing the matter for orders. The Revenue filed a memo dated 10.10.2018 seeking leave to withdraw the appeal.

What were the issues?

The primary issue before the High Court was whether to grant leave to the Revenue to withdraw its appeal. The Revenue, through its learned counsel, filed a memo seeking permission to withdraw the appeal. The judgment does not record any specific arguments from the respondent (M/s. ByDesign Solutions Inc.) on the merits of the original appeal or on the withdrawal request. The question before the High Court was solely whether to permit the withdrawal of the appeal filed under Section 260-A of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- - ITA No.371/2010

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15TH DAY OF NOVEMBER 2018

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MR. JUSTICE ASHOK G.NIJAGANNAVAR

INCOME TAX APPEAL NO.371/2010

BETWEEN:

1.

THE DIRECTOR OF INCOME-TAX

INTERNATIONAL TAXATION

RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD

BANGALORE

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

INTERNATIONAL TAXATION CIRCLE-I(1)

BANGALORE

… APPELLANTS

(BY SRI DILIP FOR SRI K.V.ARAVIND, ADVOCATES)

AND:

M/S BYDESIGN SOLUTIONS INC. C/O CHAURVEDI AND SHAH N-604, NORTH REAR WING MANIPAL CENTRE, DICKENSON ROAD BANGALORE – 560 042

...RESPONDENT

(BY MS.VANI.H, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 31.05.2010 PASSED BY THE ITAT, BANGALORE IN ITA NO.986/BANG/2009 ETC.

- - ITA No.371/2010

2 THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

J U D G M E N T

H.G.RAMESH, J. (Oral):

Learned Counsel appearing for the appellants has filed a memo dated 10.10.2018 seeking leave to withdraw the appeal. Leave granted. The appeal is accordingly disposed of as withdrawn. Appeal disposed of.

Sd/- JUDGE

Sd/- JUDGE

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