M/S KALKI COMMUNICATION TECHNOLOGIES LTD vs. THE INCOME TAX OFFICER

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ITA/401/2015HC KarnatakaKAHC01038693201517 December 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, after considering the submissions, noted that the learned counsel for the assessee had filed a memo seeking leave to withdraw the appeal. The memo was taken on record. For the reasons assigned in the memo, the High Court dismissed the appeal as withdrawn. However, liberty was granted to the assessee to revive the appeal if the occasion so arises. No decision was made on the merits of the substantial questions of law or the findings of the ITAT.

What were the facts?

The appeal was filed by M/s. Kalki Communication Technologies Ltd. (the assessee) against the Income Tax Officer, International Taxation (the revenue). The assessment years involved are 2009-10, 2010-11, and 2011-12. The challenge was to the common order dated April 15, 2015, passed by the Income Tax Appellate Tribunal (ITAT) in ITA Nos. 1401 & 1403/BANG/2013. The assessee sought to formulate substantial questions of law and set aside the findings of the ITAT to the extent they were against the assessee.

What were the issues?

1. Whether the substantial questions of law, as stated by the appellant, should be formulated and answered in favour of the appellant? (Question of law) 2. Whether the findings of the ITAT in its common order dated April 15, 2015, to the extent they are against the appellant, should be set aside? (Question of mixed law and fact) Contentions of the Assessee: The assessee, through its learned counsel, filed a memo seeking leave of the High Court to withdraw the appeal. Contentions of the Revenue: The revenue was represented by its learned counsel, but the judgment records no specific contentions made by the revenue in response to the appeal being withdrawn.

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 17TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.401 OF 2015 BETWEEN: M/S. KALKI COMMUNICATION TECHNOLOGIES LTD., REP. BY ITS DIRECTOR SRI. SUNIL VARGIS MATHEW NO.147, 2ND FLOOR, 5TH MAIN ROAD HSR LAYOUT, SECTOR-7 BANGALORE-560102. ... APPELLANT (BY SRI. V. CHANDRASHEKHAR, ADV., & SRI. M. LAVA, ADV.,) AND: THE INCOME-TAX OFFICER INTERNATIONAL TAXATION WARD-1(2), 6TH FLOOR #14/3, R.P. BHAVAN NRUPATHUNGA ROAD OPP. RBI BANK BANGALORE-560001. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.,) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 15.04.2015 PASSED IN ITA NOS.1401 & 1403/BANG/2013, FOR THE ASSESSMENT YEARS 2009-10 & 2010-11 & 2011-12, PRAYING TO:

2 (I) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSER THE SAME IN FAVOUR OF THE APPELLANT. (II) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE ITAT IN ITA NOS.1401-1403/BANG/2013 DATED 15-04-2015 FOR THE ASSESSMENT YEARS 2009-10, 2010-11 & 2011-12 THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.V.Chandrashekar, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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