THE COMMISSIONER OF INCOME TAX (TDS) vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD

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ITA/416/2022HC KarnatakaKAHC01038628202223 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, per Krishna S Dixit, J., observed that the subject matter of the present appeal is substantially similar to ITA No. 414/2022, which was disposed of by a co-ordinate bench of the High Court vide order dated 06.02.2023. The learned counsel for the respondent-assessee submitted that the co-ordinate case related to the common order and therefore, the fate of this appeal should be the same as that of the dismissed co-ordinate appeal. The Court agreed with this submission. Consequently, the appeal was dismissed subject to the same terms as incorporated in the co-ordinate bench order. No specific issues were decided on merits in this judgment; the dismissal was based on the similarity to a previously dismissed appeal. The operative direction was to dismiss the appeal.

What were the facts?

This appeal is filed by the Revenue against an order dated 25/03/2022 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No. 1151/Bang/2015. The assessment year in question is 2012-2013. The assessee is M/s Dell International Services India Pvt Ltd. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The High Court notes that the subject matter of this appeal is substantially similar to another appeal, ITA No. 414/2022, between the same parties, which was disposed of by a co-ordinate bench of the High Court on 06.02.2023. The assessee's counsel submits that this appeal should follow the fate of the co-ordinate case.

What were the issues?

1. Whether the High Court should decide the questions of law and/or other questions of law as deemed fit, and set aside the appellate order dated 25/03/2022 passed by the ITAT, Bangalore Bench, in ITA No. 1151/Bang/2015 for the assessment year 2012-2013. Assessee's Contention: The assessee submits that the subject matter of this appeal is substantially similar to ITA No. 414/2022, which was disposed of by a co-ordinate bench of the High Court and dismissed. Therefore, this appeal should also be dismissed. Revenue's Contention: The judgment does not explicitly record any specific arguments made by the Revenue regarding the substantive issues of the appeal. The appeal is presented by the Revenue seeking to set aside the ITAT's order.

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:2836-DB ITA No. 416 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 416 OF 2022 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX (TDS) HMT BHAVAN, BANGALORE.

2.

THE INCOME TAX OFFICER(TDS) LTU, BANGALORE. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE FOR SRI. DILIP M., ADVOCATE)

AND:

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD DIVYASHREE GARDENS, NO.12/1,12/2A AND 13/1A, CHALLGHATTA VILLAGE, VARTHUR HOBLI, BANGALORE-560 071. PAN-AABCD1741M …RESPONDENT (BY MS.MAHIMA GOUD.,ADVOCATE)

THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/03/2022 PASSED IN ITA NO.1151/BANG/2015, FOR THE ASSESSMENT YEAR 2012-2013 PRAYING TO, (1) DECIDE THE FOREGOING QUESTIONS OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 25/03/2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA NO. 1151/BANG/2015 FOR ASSESSMENT

Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:2836-DB ITA No. 416 of 2022

YEAR 2012-2013 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

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

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

ORAL JUDGEMENT

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

The subject matter of this Appeal is substantially similar to the one in ITA No.*414/2022 between THE COMMISSIONER OF INCOME TAX & ANOTHER vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD., disposed off by a Co-ordinate Bench of this Court vide order dated 06.02.2023. Ms. Mahima Goud, learned counsel appearing for the advocate on record for Respondent – Assessee submits that the co-ordinate case related to the common order and therefore, the fate of this appeal should be the fate of that appeal which is dismissed. We agree with this. *Corrected vide chamber order dated 05.02.2025.

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NC: 2025:KHC:2836-DB ITA No. 416 of 2022

In the above circumstances, Appeal is dismissed subject to same terms as are incorporated in the Co- ordinate Bench order.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE Bsv List No.: 1 Sl No.: 27

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