THE COMMISSIONER OF INCOME TAX vs. M/S. A1 TELEKOM AUSTRIA

ITA/22/2024HC KarnatakaKAHC01069621202310 June 2024Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, while hearing the appeal filed under Section 260A of the Income Tax Act, 1961, noted that the subject matter of the present appeal was substantially similar to the case of VODAFONE IDEA LTD., vs. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION), (2023) 152 taxmann.com 575 (Karnataka). A Co-ordinate Bench of the same Court had disposed of that case vide order dated 14.07.2023 against the Revenue. The Court also referred to its disposal of similar matters in ITA No.8/2024 and ITA Nos.28, 29 & 30 of 2024. Consequently, the High Court held that the present appeal too should be disposed of in terms of the Vodafone supra judgment. The Court made costs easy. No specific issue was left undecided; the appeal was disposed of based on the precedent.

What were the facts?

The appeal is filed by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax (Appellants) against M/s. A1 Telekom Austria (Respondent). The assessment year in question is 2011-2012. The Appellants are challenging the order passed by the Income-Tax Appellate Tribunal, Bengaluru, which had set aside the order of the Appellate Commissioner, who had in turn confirmed the order of the Deputy Commissioner of Income Tax. The Appellants seek to set aside the ITAT's order and confirm the order of the Appellate Commissioner.

What were the issues?

1. Whether the Income-Tax Appellate Tribunal was correct in setting aside the order of the Appellate Commissioner, thereby implicitly disagreeing with the findings of the Deputy Commissioner of Income Tax concerning the assessment for the Assessment Year 2011-2012, under Section 260A of the Income Tax Act, 1961. The Assessee (Revenue) argued that the subject matter of this case is substantially similar to the one in VODAFONE IDEA LTD., vs. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION), (2023) 152 taxmann.com 575 (Karnataka), which was disposed of by a Co-ordinate Bench of the High Court against the Revenue. The Revenue also referred to other similar matters disposed of by the Court, including ITA No.8/2024 between the Commissioner of Income Tax vs. Belgacom International Carrier Services SA, Belguim, and ITA Nos.28, 29 & 30 of 2024. The Revenue contended that this appeal should be dismissed in terms of the Vodafone judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:20110-DB ITA No. 22 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO.22 OF 2024 BETWEEN:

THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(2) 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. …APPELLANTS (BY SRI M. DILIP, ADVOCATE) AND:

M/S. A1 TELEKOM AUSTRIA AKTIENGESELLSCHAFT, HB3 ACC TAXES TELEKOM, AUSTRIA BUILDING LASSALLESTRASSE, 9, LEOPOLDSTADT WIEN 1020, AUSTRIA. ZIP CODE-1020 PAN: AAQCA 6492D. …RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED)

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:20110-DB ITA No. 22 of 2024

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO.338/BANG/2023 DATED 25/08/2023 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(2), BENGALURU.

THIS ITA, COMING ON FOR HEARING, THIS DAY, KRISHNA S DIXIT J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel appearing for the appellant submits that the subject matter of this case is substantially similar to the one in VODAFONE IDEA LTD., vs. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION), (2023) 152 taxmann.com 575 (Karnataka) disposed off by a Co-ordinate Bench of this Court vide order dated 14.07.2023 against Revenue and therefore, this appeal is liable to be dismissed.

On 27.5.2024, this Court disposed of similar matter in ITA No.8/2024 between the Commissioner of Income Tax vs. Belgacom International Carrier Services SA, Belguim 271030. In several other similar matters, we have already done that i.e. ITA Nos.28, 29 & 30 of 2024 disposed off by us this day.

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NC: 2024:KHC:20110-DB ITA No. 22 of 2024

In view of the above, this appeal too is disposed off in terms of Vodafone supra. Costs having been made easy.

Sd/- JUDGE

Sk/- List No.: 1 Sl No.: 30

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