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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 28TH DAY OF MAY, 2021
PRESENT
THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA
AND
THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY
I.T.A. NO.93 OF 2020
BETWEEN:
THE COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095.
THE DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE -1(2), 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. ...APPELLANTS
(BY SRI. K.V.ARAVIND, ADVOCATE)
AND:
M/S. MANTHAN SOFTWARE SERVICES PVT. LTD., NO.40/4, LAVELLE ROAD, BENGALURU-560001 PAN: AADCM 7750M …RESPONDENT
(BY SRI. NARENDRA KUMAR, ADVOCATE)
THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF THE ORDER DATED 28.08.2019 PASSED IN ITA NO.558/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING THIS HON`BLE COURT TO (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED IN THE APPEAL (II) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.558/BANG/2019 DATED 28.08.2019 FOR ASSESSMENT YEAR 2014-2015 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGALURU AND ETC.
THIS APPEAL COMING ON FOR HEARING THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:
JUDGMENT
Learned counsel for the Income Tax Department has prayed for withdrawal of the present appeal.
Hence, the appeal is dismissed as withdrawn with a liberty to file a fresh appeal in case need so arises in future.
It is made clear that this Court has not observed anything on merits in respect of the questions of law framed in the present appeal.
Sd/- JUDGE
Sd/- JUDGE
sma