WM GLOBAL TECHNOLOGY SERVICES(INDIA) PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/465/2018HC KarnatakaKAHC01042524201818 February 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka at Bengaluru allowed the prayer made by the learned counsel for the appellant to withdraw the appeal. The court noted that a memo dated 11.02.2021 was filed by the appellant seeking withdrawal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the original order passed by the Income Tax Appellate Tribunal. The operative direction was to dismiss the appeal as withdrawn, with no further directions or relief granted to either party on the substantive issues.

What were the facts?

The appellant, WM Global Technology Services (India) Pvt. Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated 28/02/2018 passed in IT(TP)A No.1963/BANG/2017. This order pertained to the Assessment Year 2013-2014. The appeal was filed before the High Court of Karnataka at Bengaluru. The respondents in the appeal were the Assistant Commissioner of Income Tax, Circle - 7(1)(2), Bengaluru, and the Principal Commissioner of Income Tax, Bengaluru. The appellant was represented by Smt. Manasa Ananthan, Advocate for Sri. T. Suryanarayana, Advocate, and the respondents were represented by Sri. Arvind K.V., Advocate.

What were the issues?

The primary issue before the High Court was whether to allow the withdrawal of the appeal filed by the appellant. The appellant, WM Global Technology Services (India) Pvt. Ltd., had filed a memo dated 11.02.2021 seeking permission to withdraw the appeal. The revenue, represented by the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax, did not record any specific arguments against the withdrawal in the judgment. The question before the court was whether to grant the appellant's request to withdraw the appeal, which was filed against an order concerning Assessment Year 2013-2014.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO. 465 OF 2018 BETWEEN: WM GLOBAL TECHNOLOGY SERVICES (INDIA) PVT. LTD., 3RD FLOOR, BLOCK B, SALARPURIA TOUCHSTONE, 15/1A, 14P7, KADUBEESANAHALLI, OUTER RING ROAD, BANGALORE – 560 103. REPRESENTED HEREIN BY ITS SR. DIRECTOR FINANCE & CONTROLLER MS. EMMA JINDAL, PAN: AABCW1354K. ... APPELLANT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SRI.T.SURYANARAYANA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(2), BENGALURU, BMTC BUILDING, KORAMANGALA, 6TH BLOCK, BENGALURU – 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX,

2 BENGALURU BMTC BUILDING, KORAMANGALA, 6TH BLOCK, BENGALURU – 560 095.

... RESPONDENTS (BY SRI.ARAVIND K.V., ADVOCATE) THIS I.T.A. IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER DATED 28/02/2018 PASSED IN IT(TP)A NO.1963/BANG/2017, FOR THE ASSESSMENT YEAR 2013- 2014. THIS I.T.A. COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA. J., DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the appellants has filed a memo dated 11.02.2021 seeking withdrawal of the appeal. The prayer is allowed.

The appeal is dismissed as withdrawn.

Sd/-

JUDGE Sd/- JUDGE Cs

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