THE COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD

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ITA/52/2017HC KarnatakaKAHC01022169201707 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal and the interlocutory application for condonation of delay. The learned counsel for the appellants (Revenue) fairly submitted that the question raised in the appeal had already been answered against the appellants by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Therefore, the Court found no purpose in ordering notice on the delay condonation application and accordingly dismissed both the application and the appeal. The operative direction was the dismissal of the appeal.

What were the facts?

The appellants, the Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax, filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, challenging an order dated July 22, 2016, passed by the Income-Tax Appellate Tribunal, Bengaluru. The appeal pertains to Assessment Year 2006-2007 and concerns M/s. Dell International Services India Pvt. Ltd. The appellants sought to formulate substantial questions of law and set aside the Tribunal's order. The appeal was filed with a delay, for which an interlocutory application was filed for condonation.

What were the issues?

1. Whether the substantial questions of law raised in the appeal are to be formulated and decided by the High Court, turning on the interpretation of relevant provisions of the Income Tax Act, 1961, concerning the assessment year 2006-2007. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, represented by the Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax, argued that the Tribunal's order was erroneous and that substantial questions of law arose for consideration. They relied on the fact that they filed an appeal under Section 260-A of the Act. The specific grounds or legal arguments were not detailed in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.52/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.52/2017

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX

LTU, JSS TOWERS, BSK III STAGE

BENGALURU-560 085

2.

THE DEPUTY COMMISSIONER OF INCOME

TAX, LTU, JSS TOWERS, BSK III STAGE

BENGALURU-560 085

...APPELLANTS

(BY SRI K.V.ARAVIND,ADVOCATE)

AND :

M/S.DELL INTERNATIONAL SERVICES INDIA PVT. LTD., 12/1, 12/2A 13/1A, 3RD FLOOR DIVYASREE GREENS, KORAMANGALA RING ROAD, BENGALURU-560 005

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED:22.07.2016 PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, “B” BENCH, BENGALURU IN APPEAL PROCEEDINGS IN IT (TP) A NO.1302/BANG/2010, FOR THE ASSESSMENT YEAR 2006-2007.

ITA No.52/2017

-2-

THIS INCOME TAX APPEAL COMING ON FOR HEARING – INTERLOCUTORY APPLICATION THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

H.G.RAMESH, J. (Oral):

Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Hence, no purpose will be served by ordering notice on I.A. No.1/2017 filed for condonation of the delay in filing the appeal. I.A.No.1/2017 and the appeal are accordingly dismissed.

Appeal dismissed.

Sd/- JUDGE

Sd/- JUDGE

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