THE PR COMMISSIONER OF INCOME - TAX vs. M/S BROCADE COMMUNICATIONS SYSTEMS PVT LTD

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF FEBRUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.54 OF 2021 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1 (1) (2) 2ND FLOOR BMTC BUILDING 6TH BLOCK, 80 FEET ROAD KORAMANGALA, BENGALURU-560095. .... APPELLANTS (BY MR. ARAVIND K.V. ADV.,) AND: M/S. BROCADE COMMUNICATIONS SYSTEMS PVT. LTD., 7TH FLOOR, A WING TOWER 3 PHASE 1 VRINDAVAN TECH VILLAGE SEZ OUTER RING ROAD DEVARABEESANAHALLI VILLAGE VARTHUR HOBLI, BENGALURU-560037 PAN AACCB4490N. ... RESPONDENT (BY MS. MAHIMA GOUD, ADV., FOR MRS. TANMAYEE RAJKUMAR, ADV.,)

2 - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.02.2020 PASSED IN C.O.NO.59/BANG/2017 (IN IT(TP)A NO.481/BANG/2016), FOR THE ASSESSMENT YEAR 2011-12, 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.59/BANG/2017 (IN IT(TP)A NO.481/BANG/2016) DATED 19.02.2020 FOR ASSESSSMENT YEAR 2011-12 ANNEXURE- D CONFIRMING THE ORDER OF THE DRP AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BENGALURU & ETC. THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Mr.K.V.Aravind, learned counsel for the revenue.

Miss. Mahima Goud, learned counsel for the assesee.

Learned counsel for the parties jointly submit that in view of the order dated 25.02.2021 passed by this court in ITA No.24/2021, nothing survives for consideration in this appeal.

Accordingly, the appeal is disposed of. Sd/- JUDGE Sd/- JUDGE ss