THE PR COMMISSIONER OF vs. M/S FLEXTRONICS TECHNOLOGIES INDIA PVT LTD.,

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ITA/937/2017HC KarnatakaKAHC01050626201721 August 2018Bench: S.SUJATHA,VINEET KOTHARI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellants-Revenue had filed a memo seeking leave of the court to withdraw the appeal. The memo was placed on record. Consequently, the High Court ordered that the appeal stands dismissed as withdrawn. No decision on the merits of the case was made. The operative direction was to send a copy of the order to the respondent-Assessee forthwith.

What were the facts?

This is an appeal filed by the Revenue (The Pr. Commissioner of Income Tax and another) against an order dated 21.06.2017 passed by the Income-Tax Appellate Tribunal (ITAT), Bengaluru in C.O.No.98/BANG/2015. The assessment year in question is 2010-2011. The Revenue sought to set aside the ITAT's order and confirm the orders passed by the Dispute Resolution Panel (DRP) and the Deputy Commissioner of Income Tax. The respondent in the appeal is M/s Flextronics Technologies India Pvt. Ltd. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the substantial questions of law stated in the appeal are to be formulated. Contentions of the Appellants (Revenue): The learned counsel for the appellants-Revenue has filed a memo seeking leave of the court to withdraw the appeal. Contentions of the Respondent (Assessee): No arguments are recorded for the respondent in the provided judgment.

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 21ST DAY OF AUGUST 2018

PRESENT

THE HON’BLE DR.JUSTICE VINEET KOTHARI

AND

THE HON’BLE MRS.JUSTICE S.SUJATHA

I.T.A. No.937/2017

BETWEEN:

1.

THE Pr. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095

2.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 (1) (2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU-560 095

...APPELLANTS

(BY SRI ARAVIND K.V., ADV.)

AND:

M/s FLEXTRONICS TECHNOLOGIES INDIA PVT. LTD., PLOT NO.3, PHASE –II, SIPCOT INDUSTRIAL PARK SANDAVELLURE C VILLAGE SRIPEMBUDUR TALUK KANCHEEPURAM DISTRICT TAMIL NADU-602 106 PAN:AAACF 5248E

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 21.6.2017 PASSED IN C.O.NO.98/BANG/2015, FOR THE

Date of Judgment 21-08-2018, ITA No.937/2017 The Pr. Commissioner of Income Tax & another Vs. M/s Flextronics Technologies India Pvt. Ltd.

2/2

ASSESSMENT YEAR-2010-2011 VIDE ANNEXURE-E, PRAYING I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.98/BANG/2015 DATED 21.06.2017 VIDE ANNEXURE-E AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU.

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Mr. K.V.Aravind, Adv. for Appellants – Revenue.

Learned counsel for the appellants-Revenue has filed a memo seeking leave of the court to withdraw the appeal.

Memo is placed on record.

Appeal stands dismissed as withdrawn.

Copy of this order be sent to the respondent- Assessee, forthwith.

Sd/- JUDGE

Sd/- JUDGE ln.

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