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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF MARCH, 2021
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE M.G.S. KAMAL
I.T.A. NO.599 OF 2016
BETWEEN:
EIT SERVICES INDIA PRIVATE LIMITED (FORMERLY KNOWN AS HEWLETT PACKARD GLOBALSOFT PVT. LTD.) PLOT NO.39/40, ELECTRONIC CITY, PHASE-II, HOSUR ROAD, BANGALORE-560 100 REPRESENTED HEREIN BY ITS DIRECTOR, MR. M.S. PRAKASH ...APPELLANT
(BY MS.MAHIMA GOUD, ADVOCATE FOR SRI T.SURYANARAYANA, ADVOCATE)
AND:
ASSISTANT COMMISSIONER
OF INCOME-TAX-CIRCLE
3(1)(2)(ERSTWHILE ASSISTANT COMMISSIONER
OF INCOME-TAX-CIRCLE 11(4),
ROOM NO.228, 2ND FLOOR, BMTC BUILDING,
80 FT ROAD, KORAMANGALA
BANGALORE-560 095.
PRINCIPAL COMMISSIONER
OF INCOME TAX-3
BMTC BUILDING,
KORAMANGALA 6TH BLOCK,
BANGALORE-560 095. …RESPONDENTS (BY SRI JEEVAN J.NEERALGI, ADVOCATE)
- - -
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX APPEAL ACT 1961, ARISING OUT OF ORDER DATED:24/06/2016 PASSED IN IT(TP)A NO.162/BANG/2012, FOR THE ASSESSMENT YEAR 2005-2006 ANNEXURE-L PRAYING TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL DATED:24/06/2016 PASSED IN IT(TP)A NO.162(BANG)2012 (ANNEXURE-L), TO THE EXTENT QUESTIONED HEREIN; AND (iii) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO PASS ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY.
THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Ms. Mahima Goud, learned counsel for Shri T.Suryanarayana, learned counsel for the assessee.
Shri Jeevan J.Neeralgi, learned counsel for the revenue.
Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal on the ground that the issue involved in this appeal has been rendered academic.
Memo is taken on record.
The appeal is dismissed as withdrawn with liberty to revive the same, in case occasion so arises.
Sd/- JUDGE
Sd/- JUDGE
CA CHAITHRA A Digitally signed by CHAITHRA A Date: 2021.03.25 16:16:02 +0530