THE COMMISSIONER OF INCOME TAX vs. M/S. CISCO SYSTEMS (INDIA) PVT. LTD

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ITA/88/2013HC KarnatakaKAHC01015514201311 July 2018Bench: S.SUJATHA,VINEET KOTHARI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel appearing for the appellants – Revenue, Mr. K.V. Aravind, wanted to withdraw the appeal as it had become infructuous. Accordingly, the Court dismissed the present appeal as withdrawn. No decision was made on the merits of the case. The operative direction was to send a copy of the appeal to the Respondent – Assessee forthwith. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The Commissioner of Income-Tax and the Additional Commissioner of Income-Tax (Appellants/Revenue) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in SP No. 189/Bang/2012 in ITA No. 1510/Bang/2012, dated 01/02/2013. The respondent in the appeal was M/s Cisco Systems (India) Pvt. Ltd. (Assessee). The appeal was filed seeking to set aside the ITAT's order. The matter came up for admission before the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, is maintainable. Contentions of the Appellants (Revenue): The learned counsel for the appellants (Revenue) stated that they wished to withdraw the appeal as it had become infructuous. Contentions of the Respondent (Assessee): The learned counsel for the respondent (Assessee) was absent. No arguments were recorded for the assessee.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1/2 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 11th DAY OF JULY 2018

PRESENT

THE HON'BLE Dr.JUSTICE VINEET KOTHARI

AND

THE HON’BLE Mrs. JUSTICE S.SUJATHA

I.T.A.No.88/2013 Between:

1.

The Commissioner of Income- Tax, C.R. Building, Queens Road, Bangalore.

2.

The Additional Commissioner of Income-Tax,

Range – 11, C.R.Buildings, Queens Road, Bangalore. …Appellants (By Mr. K.V.Aravind, Advocate)

And:

M/s Cisco Systems (India) Pvt. Ltd., Divyashree Chambers, B Wing, No.11, O Shoughnessey Road, Off Langford Road, Bangalore – 560 025. …Respondent

(By Mr. Mallaha Rao, K., Advocate)

This I.T.A. is filed under Section 260-A of Income Tax Act 1961, praying to (a) Formulate the substantial questions

Date of Judgment 11-07-2018 I.T.A.No.88/2013

The Commissioner of Income- Tax & Anr. Vs. M/s. Cisco Systems (India) Pvt. Ltd.,

2/2

of law stated therein, (b) allow the appeal and set aside the order passed by the ITAT, Bangalore in SP No. 189/Bang/2012 in ITA No. 1510/Bang/2012 dated 01/02/2013 Annexure-D, in the interest of justice & equity etc.

This I.T.A. coming on for Admission, this day Dr. Vineet Kothari J. delivered the following:-

J U D G M E N T

Mr. K.V. Aravind. Adv. for Appellants – Revenue Mr. Mallaha Rao.K Adv. for Respondent – Assessee - Absent

1.

The learned counsel appearing for the appellants – Revenue, Mr.K.V. Aravind wants to withdraw this appeal as it has become infructuous. 2. Accordingly, the present appeal is dismissed as withdrawn. 3. The copy of this appeal may be sent to the Respondent – Assessee forthwith.

Sd/- JUDGE

Sd/- JUDGE BMV*

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