THE PR. COMMISSIONER OF INCOME-TAX, vs. GLOBAL E BUSINESS OPERATIONS PVT. LTD.

ITA/183/2023HC KarnatakaKAHC01017421202305 February 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned panel counsel for the Appellants had filed a memo seeking leave of the Court to withdraw the appeal. The learned counsel for the Respondent-Assessee stated that they had no objection to the grant of leave. Consequently, in view of the memo filed by the Appellants and the lack of objection from the Respondent, the High Court disposed of the appeal as having been withdrawn. No decision was made on the merits of the case or the substantial questions of law that were intended to be formulated. Costs were made easy.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax (Appellants) against the order of the Income-Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order, dated 31/01/2022, was in relation to IT(TP)A No. 418/BANG/2016 for Assessment Year 2011-2012. The Appellants sought to set aside the ITAT's order and confirm the order of the Dispute Resolution Panel (DRP) which had upheld the order of the Deputy Commissioner of Income-Tax. The Respondent in this appeal is Global E Business Operations Pvt. Ltd.

What were the issues?

1. Whether the substantial questions of law, as formulated, warrant consideration by this Court, thereby allowing the appeal to be admitted. The Appellants sought to formulate substantial questions of law to challenge the ITAT's order. The specific questions of law were not detailed in the provided text, but the prayer indicates a challenge to the ITAT's decision and a desire to uphold the DRP's order. The Revenue's contentions would have revolved around establishing the existence of substantial questions of law and demonstrating that the ITAT's order was erroneous. The judgment does not record any specific contentions made by the Assessee in response to the formulation of substantial questions of law, other than their counsel having no objection to the withdrawal of the appeal.

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: 2025:KHC:5118-DB ITA No. 183 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 183 OF 2023

BETWEEN:

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

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(1) (2), PRESENT ADDRESS DIT CIRCLE-5 (3) (2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU -560 095. …APPELLANTS (BY SRI. SUSHAL TIWARI N., ADVOCATE)

AND:

GLOBAL E BUSINESS OPERATIONS PVT. LTD. 2ND FLOOR, KALYANI PLATINA, PHASE-II BUILDING SY NO.1,6, AND 24 OF KUNDANAHALLI VILLAGE, K R PURAM HOBLI, BENGALURU -560 066. PAN:AABCG 2843D …RESPONDENT

(BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:5118-DB ITA No. 183 of 2023

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF THE INCOME TAX ACT, 1961, PRAYING TO 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 IT(TP)A NO.418/BANG/2016 DATED 31/01/2022 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE- 5(3)(2), BENGALURU.

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned panel counsel has filed a memo seeking leave of the Court to withdraw the appeal.

Learned counsel for the Respondent-Assessee has no objection for grant of leave.

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NC: 2025:KHC:5118-DB ITA No. 183 of 2023

In view of the above, appeal is disposed off as having been withdrawn.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE