THE COMMISSIONER OF INCOME TAX vs. M/S MINDTREE LTD

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ITA/55/2017HC KarnatakaKAHC01022170201707 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question raised in the appeal had been answered against the appellants by a previous decision of the same court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Consequently, the court found no purpose in issuing notice on the interlocutory application for condonation of delay. Both the interlocutory application and the appeal were accordingly dismissed. The ratio of this decision is that if a legal issue has been conclusively decided by a higher court, subsequent appeals raising the same issue may be dismissed summarily without further proceedings.

What were the facts?

The Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax (Appellants) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order dated May 11, 2016, passed by the Income-Tax Appellate Tribunal, 'B' Bench, Bengaluru. The assessment year in question is 2009-2010. The appeal was filed against M/s. Mindtree Ltd. (Respondent). The appellants also filed an interlocutory application (I.A. No.2/2017) for condonation of delay in filing the appeal. The High Court heard the matter on August 7, 2017.

What were the issues?

1. Whether the High Court should formulate substantial questions of law and set aside the order of the Income-Tax Appellate Tribunal for the assessment year 2009-2010? (Question of law and fact). The Appellants sought to challenge the order of the Tribunal. The Respondent did not file any arguments as the appeal was dismissed on the submission of the Appellants' counsel. The Appellants' counsel submitted that the question raised in the appeal had already been answered against the Appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)].

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.55/2017

-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.55/2017

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.MINDTREE LTD., (FORMERLY MIND TREE CONSULTING PVT. LTD.,) GLOBAL VILLAGE, R.V.C.E.POST MYLASANDRA, MYSORE ROAD BENGALURU

...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:11.05.2016 PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, “B” BENCH, BENGALURU IN I.T.A.NO.1414/BANG/2013 FOR THE ASSESSMENT YEAR 2009- 2010.

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

ITA No.55/2017

-2-

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.2/2017 filed for condonation of the delay in filing the appeal. I.A.No.2/2017 and the appeal are accordingly dismissed.

Appeal dismissed.

Sd/- JUDGE

Sd/- JUDGE

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