DCIT, BANGALORE vs. M/S INTEL TECHNOLOGY INDIA PRIVATE LIMITED, BANGALORE

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ITA 45/BANG/2016Status: DisposedITAT Bangalore22 February 2017AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, noting that the SLP filed by the department against the jurisdictional High Court's judgment was dismissed by the Supreme Court. Therefore, the CIT(A)'s finding was consistent with the law.

What were the facts?

The revenue appealed against the CIT(A)'s order allowing deduction under Section 10A. The CIT(A) relied on a jurisdictional High Court judgment, against which the department had filed an SLP.

What were the issues?

Whether the deduction under Section 10A was correctly allowed by the CIT(A) based on a High Court judgment, especially when an SLP was filed against it.

Which sections of the Income-tax Act were involved?

Section 10A

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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI SUNIL KUMAR YADAV & SHRI S. JAYARAMAN

For Appellant: Ms. Neera Malhotra, CIT (DR)
For Respondent: Ms. Monika Baid, CA
Hearing: 02.02.2017Pronounced: 22.02.2017

Date of hearing : 02.02.2017 Date of Pronouncement : 22.02.2017 O R D E R Per Sunil Kumar Yadav, Judicial Member

This appeal is by the revenue against the order of CIT(A) inter alia on the following grounds:-

“1. The order of Ld. CIT(A) is opposed to law and facts of the case. 2. The Ld. CIT(A) erred in allowing the relief in respect of deduction U/s. 10A relying on the Hon’ble Karnataka High Court in the case of M/s. Tata Elxsi Ltd. The department has not accepted the said order and has further filed appeal SLP before Hon’ble Supreme Court of India.

3. For these and such other grounds that may be urged at the time of hearing.”

2.

During the course of hearing our attention was invited to the fact that the CIT(A) has adjudicated the issue in the light of the judgment of Hon’ble jurisdictional High Court in the case of CIT vs Tata Elxsi Ltd. (349 ITR 98) (Karn). The SLP filed by the department against the judgment of Hon’ble jurisdictional High Court has been dismissed by the Hon’ble Supreme Court. Therefore, the finding of CIT(A) is in consistence with the judgment of Hon’ble jurisdictional High Court in the case of CIT vs. Tata Elxsi Ltd. (supra). Thus, we do not find any infirmity in the order of CIT(A). We accordingly reject the ground raised by the revenue.

3.

In result, the appeal by the revenue is dismissed.

Pronounced in the open court on this 22nd day of February, 2017.

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