THE PR COMMISSIONER OF INCOME TAX vs. M/S CDC SOFTWARE INDIA

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ITA/394/2017HC KarnatakaKAHC01031356201705 June 2018Bench: H.T. NARENDRA PRASAD,RAGHVENDRA S.CHAUHAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for the appellants (the revenue) filed a memo for withdrawing the appeal. The High Court took the memo on record and accordingly dismissed the appeal as withdrawn. No decision was made on the merits of the case or any substantial questions of law. The operative direction was solely to dismiss the appeal as withdrawn. No issues were expressly left undecided as the appeal was disposed of procedurally.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-tax and the Income-tax Officer (appellants) against M/s. CDC Software India Pvt. Ltd. (respondent). The appeal challenges an order dated 14.10.2016 passed by the Income-tax Appellate Tribunal (ITAT), Bengaluru in C.O.No.113/BANG/2015, for the Assessment Year 2005-2006. The ITAT's order had confirmed the order of the Appellate Commissioner, which in turn had likely modified or set aside the order of the Deputy Commissioner of Income Tax. The appellants sought to set aside the ITAT's order and confirm the order of the Deputy Commissioner.

What were the issues?

The substantial questions of law were to be formulated by the High Court. The appellants sought to set aside the ITAT's order and confirm the order of the Deputy Commissioner. The respondent was M/s. CDC Software India Pvt. Ltd. The judgment does not record specific arguments made by either the assessee or the revenue, nor does it frame specific questions of law that were argued before the High Court. The primary procedural event was the filing of the appeal by the revenue and the subsequent withdrawal of the same.

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 JUNE 2018

PRESENT

THE HON'BLE MR. JUSTICE RAGHVENDRA S. CHAUHAN

AND

THE HON’BLE MR. JUSTICE H. T. NARENDRA PRASAD I.T.A.No.394/2017

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX, CIT(A), 5TH FLOOR, BMTC BUILDING,

80 FEET ROAD, KORMANGALA,

BENGALURU – 560 095.

2.

THE INCOME-TAX OFFICER, WARD-11(1), PRESENT ADDRESS

WARD-2(1)(1),

2ND FLOOR, BMTC BUILDING,

80 FEET ROAD, KORMANGALA,

BENGALURU – 560 095.

...APPELLANTS

(BY SRI K. V. ARAVIND, ADVOCATE)

AND:

M/S. CDC SOFTWARE INDIA PVT. LTD., 6TH AND 7TH FLOOR, CANBERRA BLOCK, UB CITY 24, VITTAL MALLYA ROAD, BENGALURU – 560 025.

... RESPONDENT

(BY SRI A. SHANKAR, ADVOCATE)

THIS I.T.A. IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 14.10.2016 PASSED IN C.O.NO.113/BANG/2015, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET

2 ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN C.O.NO.113/BANG/2015 DATED 14.10.2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

THIS I.T.A. COMING ON FOR ADMISSION THIS DAY, RAGHVENDRA S. CHAUHAN J, DELIVERED THE FOLLOWING:

J U D G M E N T

The learned counsel for the appellants has filed a memo for withdrawing the appeal. The memo shall be taken on record.

2.

The appeal is, hereby, dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

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