THE COMMISSIONER OF INCOME TAX vs. M/S ACER INDIA PVT LTD

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JANUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. NO.154 OF 2019 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX 4TH FLOOR, HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR BENGALURU-560032. 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1), 4TH FLOOR HMT BHAVAN, NO.59, BELLARY ROAD GANGANAGAR, BENGALURU-560032. .... APPELLANTS (BY MR. K.V. ARAVIND, ADVOCATE) AND: M/S. ACER INDIA PVT. LTD., NO.13, 6TH FLOOR EMBASSY HEIGHTS MARGATH ROAD NEXT TO HOSMAT HOSPITAL BENGALURU-560025 PAN:BLRAO 1844D. ... RESPONDENT (BY MR. SURYANARAYANA, SR. COUNSEL FOR MS. MANASA ANANTHAN, ADVOCATE)

2 THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14.09.2018 PASSED IN C.O.NO.52/BANG/2018 IN ITA NO.2571/B/2017 FOR THE ASSESSMENT YEAR 2010-11, 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 C.O.NO.52/BANG/2018 IN ITA NO.2571/B/2017 DATED 14.09.2018 FOR ASSESSMENT YEAR 2010-11 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRIMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-1(1), BENGALURU & ETC. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Learned counsel for the revenue seeks leave of this court to withdraw the appeal without prejudice to the issue involved in I.T.A.No.150/2019, I.T.A.No.151/2019 and I.TA.No.152/2019.

In view of the aforesaid submission, the appeal is dismissed as withdrawn with liberty to the appellant to

3 raise the issues in I.T.A.No.150/2019, I.T.A.No.151/2019 and I.TA.No.152/2019. Sd/- JUDGE Sd/- JUDGE ss