M/S CABLE & WIRELESS NETWORKS INDIA PRIVATE vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/976/2017HC KarnatakaKAHC01051844201715 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, upon considering the memo filed by the assessee's counsel, allowed the assessee's request to withdraw the appeal. The Court dismissed the appeal as withdrawn. The judgment also granted liberty to the assessee to revive the appeal if occasion arises in the future. No decision was made on the merits of the substantial questions of law that were intended to be raised.

What were the facts?

The assessee, M/s. Cable & Wireless Networks India Private Limited, filed an appeal before the High Court of Karnataka at Bengaluru against an order dated July 12, 2017, passed by the Income Tax Appellate Tribunal (ITAT) in IT(TP)A No. 1549/BANG/2014. This appeal pertained to the assessment year 2009-10. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking to set aside the impugned ITAT order to the extent challenged. The respondents in the appeal were the Deputy Commissioners of Income Tax.

What were the issues?

The primary issue was whether the appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961, should be admitted to answer substantial questions of law. The assessee sought to set aside the ITAT's order dated July 12, 2017, for the assessment year 2009-10. The judgment does not record specific arguments made by either the assessee or the revenue regarding the substantial questions of law. However, the assessee's counsel filed a memo seeking leave to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.976 OF 2017 BETWEEN: M/S. CABLE & WIRELESS NETWORKS INDIA PRIVATE LIMITED 10TH FLOOR, TOWER A & B GLOBAL TECHNOLOGY PARK DEVARABEESANAHALLI VILLAGE VARTHUR HOBLI, BENGALURU-560103. .... APPELLANT (BY MR. T. SURYANARAYANA, ADV.,) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX

CIRCLE 11(2), BENGALURU. 2. DEPUTY COMMISSIONER OF INCOME TAX

CIRCLE 2(1)(1), BENGALURU. ... RESPONDENTS (BY MR. DILIP KUMAR, ADV., FOR MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 12.07.2017 PASSED IN IT(TP)A NO.1549/BANG/2014 FOR THE ASSESSMENT YEAR 2009-10, PRAYING TO: (i) ADMIT THE INSTANT APPEAL TO ANSER THE SUBSTANTIAL QUESTIONS OF LAW SET OUT IN PARA 16 ABOVE.

2 (ii) SET ASIDE THE IMPUGNED ORDER AT ANNEXURE 'A' PASSED BY THE INCOME TAX APPELLATE TRIBUNAL IN IT(TP)A NOS.1549/BANG/2014 AND 12/07/2017 RELATING ASSESSMENT YEAR 2009-10 TO THE EXTENT CHALLENGED IN PRESENT APPEAL. (iii) PASS SUCH FURTHER AND OTHER ORDERS IN FAVOUR OF THE APPELLANT AS THIS HON'BLE COURT MAY DEEMS FIT TO GRANT, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, AND IN THE INTERESTS OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.T.Suryanarayana, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same, if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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