THE PR COMMISSIONER OF INCOME TAX vs. M/S FAIR ISSAC INDIA SOFTWARE PVT LTD

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ITA/688/2019HC KarnatakaKAHC01031360201910 March 2020Bench: ALOK ARADHE,M.NAGAPRASANNA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Revenue's counsel filed a memo seeking leave of the Court to withdraw the appeal. The memo was taken on record. Consequently, the High Court dismissed the appeal as withdrawn. No decision on the merits of the substantial questions of law was made as the appeal was withdrawn by the appellant.

What were the facts?

This is an appeal filed by the Revenue (Principal Commissioner of Income-tax and Deputy Commissioner of Income-tax) against an order of the Income-tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order, dated April 5, 2019, in C.O. No.137/BANG/2015, pertained to Assessment Year 2010-2011. The ITAT had confirmed the order of the Appellate Commissioner, which in turn had upheld the order of the Deputy Commissioner of Income-tax. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The respondent is M/s. Fair Isaac India Software Pvt. Ltd.

What were the issues?

1. Whether the substantial questions of law are to be formulated for the appeal filed under Section 260-A of the Income Tax Act, 1961. The Revenue's contention is to allow the appeal and set aside the order of the ITAT, thereby confirming the order of the Deputy Commissioner of Income Tax. The Respondent (assessee) is served but unrepresented, and therefore, no arguments are recorded on their behalf.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF MARCH 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M. NAGAPRASANNA

I.T.A. NO.688 OF 2019

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA BENGALURU-560095.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-3(1)(2), PRESENT ADDRESS

CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA, BENGALURU-560095. ... APPELLANTS (By Sri. ARVIND K.V. ADV.)

AND:

M/S. FAIR ISSAC INDIA SOFTWARE PVT. LTD., GROUND FLOOR, TITANIUM 135, OLD AIRPORT ROAD KODIHALLI, BENGALURU-560017 PAN: AABCF 7670G. ... RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) - - -

THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN C.O. NO.137/BANG/2015 DATED 5.4.2019 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU.

THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the revenue has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. Accordingly, the appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

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