PR. COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES

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ITA/583/2022HC KarnatakaKAHC01055030202208 July 2024Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, after hearing arguments, ordered that the appeal be disposed of as prayed for by the Revenue. The Court directed that the substantial questions of law framed in the appeal be kept open to be urged in the pending ITA No. 582/2022. The Revenue's submission that no relief be granted to it in the present appeal and the impugned order be put to finality was accepted. The Respondent-Assessee had no objection to this course of action. The appeal was disposed of with liberty as prayed for by the Revenue. No specific findings were made on the merits of the ITAT's order, as the appeal was decided on a procedural understanding between the parties.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax and the Additional Commissioner of Income Tax (the Revenue) against an order dated 25.08.2021 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in IT(TP)A No. 1971/Bang/2017. The assessment year in question is 2008-2009. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The Respondent is M/s. Dell International Services India Pvt. Ltd. The Revenue sought to set aside the ITAT's order.

What were the issues?

1. Whether the substantial questions of law framed in this appeal should be kept open to be urged in a pending appeal, ITA No. 582/2022. Assessee's Contention: The Respondent-Assessee, through its counsel, has no objection to the appeal being disposed of with the substantial questions of law kept open for future arguments in the related appeal. Revenue's Contention: The learned Panel Counsel for the appellant (Revenue) submits that the appeal be disposed of, keeping open the substantial questions of law framed herein for being urged in the pending ITA No.582/2022. The Revenue further states that no relief as such in terms of the prayer be granted to the Revenue and the impugned order be put to finality.

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:25832-DB ITA No. 583 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JULY, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 583 OF 2022 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX, KORAMANGALA, BANGALORE.

2.

THE ADDITIONAL COMMISISONER OF INCOME TAX, LTU, BMTC COMPLEX, KORAMANGALA, BANGALORE. …APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE)

AND:

M/S. DELL INTERNATIONAL SERVICES INDIA PVT.LTD., DIVYASHREE GARDENS, NO. 12/1, 12/2-A AND 13/1A, DIVYASHREE GREENS, CHALLAGATTA VILLAGE, HOBLI, BANGALORE 560 071 PAN AABCD 1741M …RESPONDENT (BY MS. MAHIMA GOUD, ADVOCATE FOR MS. TANMAYEE RAJKUMAR, ADVOCATE)

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:25832-DB ITA No. 583 of 2022

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.08.2021 PASSED IN IT(TP)A NO.1971/BANG/2017 ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/ OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 25.08.2021 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEES CASE, IN APPEAL PROCEEDINGS NO IT(TP)A NO. 1971/BANG/2017 FOR A.Y. 2008-2009 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, KRISHNA S DIXIT J., DELIVERED THE FOLLOWING:

JUDGMENT

After arguing the matter for some time, learned Panel Counsel appearing for the appellant herein, in all appreciable fairness, submits that this appeal be disposed of, keeping open the substantial questions of law framed herein for being urged in the pending ITA No.582/2022. He adds that no relief as such in terms of prayer herein be granted to the Revenue and the impugned order be put to finality. Ms.Mahima Goud, learned Counsel appearing on behalf of Smt.Tanmayee Rajkumar on record for the Respondent-Assessee has no objection for this course of action.

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NC: 2024:KHC:25832-DB ITA No. 583 of 2022

Ordered accordingly and appeal is disposed off with liberty as prayed for above.

Sd/- JUDGE

Sd/- JUDGE

YN List No.: 1 Sl No.: 18

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