THE PR. COMMISSIONER OF INCOME TAX vs. M/S SAP LABS INDIA PVT LTD

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ITA/167/2023HC KarnatakaKAHC01017342202302 September 2024Bench: S.G.PANDIT,C.M. POONACHA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that both the learned counsel for the appellants (Revenue) and the respondent (assessee) submitted that the issue in the present appeal is covered by a prior order of the High Court dated 12.08.2024 in ITA No.527/2022 C/w. ITA No.528/2022. In that prior order, appeals filed by the Revenue were dismissed at the stage of admission. Consequently, following the precedent set by the earlier order, the High Court dismissed the present appeal at the admission stage itself, finding it to be devoid of merit. No specific findings on the substantive issues were made as the appeal was disposed of on procedural grounds.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax and the Deputy Commissioner of Income-tax (Revenue) against the order dated 28.07.2022 passed by the Income Tax Appellate Tribunal (Tribunal) in ITA (TP) A No. 561/Bang/2015 for the assessment year 2010-11. The Revenue is challenging the order of the Tribunal which had presumably ruled in favour of the assessee, M/s. SAP Labs India Pvt. Ltd. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court heard submissions from both the Revenue and the assessee.

What were the issues?

The primary issue for consideration in this appeal is whether the substantial questions of law, as formulated by the Revenue, warrant admission. The Revenue seeks to set aside the order of the Tribunal and confirm the order of the Dispute Resolution Panel (DRP) which had confirmed the order of the Assessing Officer. The Revenue's contentions are not explicitly detailed in the provided text, but they are seeking to appeal the Tribunal's decision. The assessee's contentions are also not explicitly detailed. However, both parties submitted that the issue is covered by a previous order of the High Court dated 12.08.2024 in ITA No.527/2022 C/w. ITA No.528/2022, where appeals filed by the Revenue were dismissed at the admission stage.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:35646-DB ITA No. 167 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 167 OF 2023

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), PRESENT ADDRESS ACIT, CIRCLE-6(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. …APPELLANTS (BY SRI.RAVI RAJ Y.V., A/W SRI DILIP M., ADVS.)

AND:

M/S. SAP LABS INDIA PVT. LTD., NO.138, EXPORT PROMOTION INDUSTRIAL PARK, WHITEFIELD, BENGALURU-560066. PAN. AAFCS 3649P. …RESPONDENT (BY SRI. NAGESHWAR RAO D. D., ADV.)

THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:35646-DB ITA No. 167 of 2023

THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 561/BANG/2015 DATED 28/07/2022 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.G.PANDIT AND HON'BLE MR JUSTICE C.M. POONACHA

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE C.M. POONACHA)

The present appeal is filed under Section 260-A of the Income-tax Act, challenging the order dated 28.07.2022 passed by the Income Tax Appellate Tribunal, Bangalore (for short “the Tribunal”) in ITA (TP) A 561- Bang/2015 for the assessment year 2010-11.

2.

Heard submissions of learned counsel Sri.Y.V.Ravi Raj along with learned counsel Sri.M.Dilip for the appellants-Revenue and learned counsel Sri.D.D.Nageshwar Rao for respondent-assessee.

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NC: 2024:KHC:35646-DB ITA No. 167 of 2023

3.

Learned counsel for both the parties submit that the issue that arises for consideration in the present appeal is covered by order dated 12.08.2024 passed in ITA No.527/2022 C/w. ITA No.528/2022, wherein the appeals filed by the Revenue have been dismissed at the stage of admission itself.

4.

In view of the above, the present appeal is also dismissed at the stage of admission itself as being devoid of merit.

SD/- (S.G.PANDIT) JUDGE

SD/- (C.M. POONACHA) JUDGE

MPK CT:bms List No.: 1 Sl No.: 76

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