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

PDF · subscribers
ITA/493/2018HC KarnatakaKAHC01043782201817 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, comprising Justice Ravi Malimath and Justice Ashok S. Kinagi, ordered the dismissal of the appeal as being infructuous, as submitted by the learned counsel for the appellant. The court did not delve into the merits of the case or the substantial questions of law that were intended to be formulated. The operative direction was to dismiss the appeal. No specific issues were decided on their merits, and no ratio decidendi for future citation was established beyond the procedural dismissal.

What were the facts?

The assessee, M/s. Scicom Contact Centre Services Private Limited, filed an appeal before the High Court of Karnataka against an order dated 16.02.2018 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru SMC 'A' Bench, in MP No.311/Bang/2017 in IT(TP)A No.173/Bang/2012. This appeal pertained to the assessment year 2005-2006. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The procedural history indicates that the ITAT order was challenged before the High Court.

What were the issues?

The primary issue before the High Court was to consider the appeal filed by the assessee against the ITAT order for Assessment Year 2005-2006. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking to formulate substantial questions of law and set aside the impugned order of the ITAT. The judgment records that the learned counsel for the appellant submitted that the appeal be dismissed as being infructuous. No specific arguments were recorded for the revenue.

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

ON THE 17TH DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.493 OF 2018

BETWEEN:

M/S. SCICOM CONTACT CENTRE SERVICES PRIVATE LIMITED, 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, SON OF GEORGE ARIYANAYAKAM). ...APPELLANT

(BY SRI CHYTHANYA K.K., ADVOCATE)

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

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

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.02.2018 PASSED IN MP NO.311/BANG/2017 IN IT(TP)A NO.173/BANG/2012, FOR THE ASSESSMENT YEAR 2005-2006, VIDE ANNEXURE-A, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND SET-ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU SMC ‘A’ BENCH, BENGALURU IN MP NO.311/BANG/2017 IN IT(TP)A NO.173/BANG/2012, DATED 16.02.2018 FOR THE ASSESSMENT YEAR 2005-2006; ENCLOSED AS ANNEXURE-A, ETC.

*****

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellant submits that the appeal be dismissed as being infructuous.

Ordered as such.

Sd/-

Sd/- JUDGE

JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →