PR COMMISSIONER OF vs. M/S NETT APP INDIA PVT LTD

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ITA/602/2016HC KarnatakaKAHC01044514201621 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka held that the question raised in the appeal had already been answered against the appellants (Revenue) by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Consequently, both the appeal and the interlocutory application (IA No.2/2016) were dismissed. The ratio decidendi is that if a legal question has been authoritatively decided by the High Court, subsequent appeals raising the same question against the Revenue will be dismissed. The operative direction was the dismissal of the appeal and the interlocutory application.

What were the facts?

This appeal was filed by the Revenue (Pr. Commissioner of Income Tax-5 and The Deputy Commissioner of Income Tax, Circle 12(2), Bengaluru) against an order dated 11.05.2016 passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bengaluru. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent is M/s. Nett App India Pvt Ltd. The appeal challenges the ITAT's decision in appeal proceeding No. IT(TP)A No.1633/BANG/2014. The High Court of Karnataka at Bengaluru was hearing the matter.

What were the issues?

1. Whether the ITAT's order dated 11.05.2016, in appeal proceeding No. IT(TP)A No.1633/BANG/2014, is sustainable in law? (Question of law) The Revenue contended that the ITAT's order should be set aside. The Revenue relied on the fact that the question raised in the appeal had been answered against them by the High Court in a previous decision. The Revenue's counsel fairly submitted that the question raised in this appeal was answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The assessee's contentions are not recorded 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.602/2016

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21ST DAY OF NOVEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.602/2016

BETWEEN :

1.

PR. COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX KORMANGALA

BANGALORE

2.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12(2) BENGALURU

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S. NETT APP INDIA PVT LTD. 3RD FLOOR, FAIRWINDS BLOCK EGL SOFTWARE PARK OFF. INTERMEDIATE RING ROAD BANGALORE-560 071

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 PRAYING TO DECIDE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED 11.05.2016 PASSED BY THE ITAT, 'B' BENCH, BENGALURU AS SOUGHT FOR IN THE RESPONDENT-

ITA No.602/2016

-2- ASSESSEE'S CASE IN APPEAL PROCEEDING NO.IT(TP)A NO.1633/BANG/2014.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing 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, both the appeal and IA No.2/2016 are accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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