M/S SCICOM CONTACT CENTRE SERVICES PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/492/2018HC KarnatakaKAHC01055406201813 September 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that the learned advocate for the appellant had filed a memo seeking leave to withdraw the appeal. The Court ordered that the memo be kept in record and consequently dismissed the appeal as withdrawn. No costs were awarded. The judgment does not provide any findings on the merits of the original dispute before the Tribunal, as the appeal was withdrawn by the assessee. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, M/s. SCICOM CONTACT CENTRE SERVICES PVT. LTD., filed an appeal before the High Court of Karnataka at Bengaluru against an order of the Income Tax Appellate Tribunal, Bengaluru 'SMC' Bench. The appeal, bearing ITA No. 492 of 2018, pertained to Assessment Year 2005-06. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent was the Deputy Commissioner of Income Tax, Circle-12(3). The High Court was hearing the appeal for final hearing.

What were the issues?

1. Whether the appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961, should be allowed. The appellant (assessee) argued that they wished to withdraw the appeal. The respondent (revenue) did not record any specific arguments in the judgment. The core issue was the disposition of the appeal based on the assessee's request to withdraw it.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 ITA No. 492 of 2018

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S. DINESH KUMAR AND THE HON'BLE MR JUSTICE UMESH M. ADIGA INCOME TAX APPEAL NO. 492 OF 2018

BETWEEN: M/s. SCICOM CONTACT CENTRE SERVICES PVT. LTD. NO.124/125, "NENAPU" GROUND FLOOR 14TH CROSS, 2ND B MAIN ROAD SOUNDARYA LAYOUT HESSARGHATTA ROAD BENGALURU-560 073. PAN: AAJCS 3726 P

(REPRESENTED BY ITS DIRECTOR MR.LEO SURESH ARIYANAYAKAM AGED ABOUT 55 YEARS S/O GEORGE ARIYANAYAKAM) …APPELLANT

(BY SHRI. S.SHARATH, ADVOCATE FOR SHRI. TATA KRISHNA, ADVOCATE)

AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(3) BMTC BUILDING, 80FT ROAD 6TH BLOCK, KORAMANGALA BANGALORE-560 095. …RESPONDENT

(BY SHRI. K.V. ARAVIND, ADVOCATE)

Digitally signed by ANUSHA V Location: HIGH COURT OF KARNATAKA

2 ITA No. 492 of 2018

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET-ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'SMC' BENCH BEARING IN ITA NO.173/BANG/2012 FOR THE A.Y. 2005-06 AND ETC.,

THIS INCOME TAX APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT

Shri S.Sharath, learned advocate for the appellant has filed a memo of even date seeking leave to withdraw this appeal.

2.

Memo be kept in record. This appeal is dismissed as withdrawn.

No costs.

Sd/- JUDGE

Sd/- JUDGE

AV List No.: 1 Sl No.: 41

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