THE PR. COMMISSIONER OF INCOME TAX vs. M/S TEJAS NETWORKS LTD

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ITA/404/2022HC KarnatakaKAHC01037939202205 December 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted leave to the appellants (Revenue) to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The High Court did not decide on the merits of the case, as the appeal was withdrawn by the appellant before any substantive adjudication could take place. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Central Circle, Bengaluru, and another Commissioner against M/s Tejas Networks Ltd. The assessment year in question is 2011-2012. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in IT(TP)A No. 1674/BANG/2018, dated February 9, 2022. The appellants sought to set aside the ITAT's order and confirm the orders passed by the Dispute Resolution Panel (DRP) and the Deputy Commissioner of Income Tax. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the High Court should grant leave to withdraw the appeal filed under Section 260-A of the Income Tax Act, 1961. The appellants, represented by Shri Dilip M, sought to withdraw the appeal. The respondent was M/s Tejas Networks Ltd. The judgment does not record any specific arguments from the revenue regarding the merits of the case, as the appeal was withdrawn at the admission stage. The assessee's contentions are not recorded as they were not required to argue the merits.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 404 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 404 OF 2022 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R. BUILDING QUEEN’S ROAD, BENGALURU-560001

2.

THE PR. COMMISSIONER OF INCOME TAX CENTRAL, PRESENT ADDRESS DCIT, CENTRAL CIRCLE-2(1) C R BUILDING, QUEEN’S ROAD BENGALURU – 560 001 …APPELLANTS

(BY SRI.DILIP M, ADVOCATE FOR SRI. ARAVIND K V, STANDING COUNSEL)

AND:

M/S TEJAS NETWORKS LTD. PLOT NO.25, 5TH FLOOR, JP SOFTWARE PARK ELECTRONIC CITY, PHASE I, BENGALURU – 560 100 PAN-AABCT1670M

…RESPONDENT (BY SRI. ANNAMALAI S, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX

Digitally signed by K S RENUKAMBA Location: High Court of Karnataka

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ITA No. 404 of 2022

APPELLATE TRIBUNAL, BENGLAURU IN IT(TP)A NO. 1674/BANG/2018 DATED 09/02/2022 FOR ASSESSMENT YEAR 2011- 2012 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU. AND ETC.

THIS APPEAL, COMING ON FOR ADMISSION THIS DAY, P.S.DINESH KUMAR J, DELIVERED THE FOLLOWING:

JUDGMENT

Shri Dilip M, learned advocate for the appellants has filed a memo of even date seeking leave to withdraw this appeal.

2.

Leave granted. Memo be kept in record. Appeal is dismissed as withdrawn. No costs.

Sd/- JUDGE

Sd/- JUDGE

AKC List No.: 1 Sl No.: 24

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