THE PR COMMISSIONER OF INCOME TAX vs. M/S CISCO SYSTEMS (INDIA) PVTLTD

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ITA/381/2017HC KarnatakaKAHC01033191201702 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in its oral judgment, noted that the learned counsel for the appellants fairly submitted that the question raised in this appeal has already been answered against the appellants by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Based on this submission and the precedent set by the earlier judgment, the High Court found no reason to interfere. Consequently, the appeal was dismissed. The specific issue decided in CIT v. Tata Elxsi Ltd. is not elaborated upon in this judgment, but it forms the basis for the dismissal of the present appeal. No specific operative directions were issued other than the dismissal of the appeal.

What were the facts?

The appellants, the Principal Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT) 'A' Bench, Bengaluru, in IT (TP) A No.192/BANG/2014. The ITAT's order had confirmed an order passed by the Dispute Resolution Panel (DRP) and, in turn, the order of the Deputy Commissioner of Income-Tax. The respondent in this appeal is M/s Cisco Systems (India) Pvt. Ltd. The appeal was filed seeking to set aside the ITAT's order.

What were the issues?

1. Whether the substantial questions of law, as formulated in the appeal, warrant interference with the order of the ITAT. The appellants' contention is that the High Court should formulate substantial questions of law and allow the appeal, setting aside the ITAT's order. The specific substantial questions of law are not detailed in the provided text. The appellants rely on the fact that the question raised in this appeal has been answered against them by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The respondent'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

ITA No.381/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2ND DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.381/2017

BETWEEN :

1.

THE PR.COMMISSIONER OF INCOME-TAX,CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-11(2), PRESENT ADDRESS CIRCLE-2(1)(1),2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

..APPELLANTS

(BY SRI ARAVIND K.V, ADVOCATE)

AND :

M/S CISCO SYSTEMS (INDIA) PVT. LTD. NO.11, DIVYASHREE CHAMBERS ‘B’ WING, ‘O SHAUGNESSEY ROAD OFF LANGFORD ROAD BENGALURU – 560 027

...RESPONDENT

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT ‘A’ BENCH, BENGALURU IN IT (TP) A NO.192/BANG/2014 DATED 19.08.2016 CONFIRMING THE ORDER OF THE DRP AND CONFIRM THE

ITA No.381/2017

-2-

ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU.

THIS ITA COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

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

Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed. Sd/- JUDGE

Sd/- JUDGE

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