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

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ITA/54/2021HC KarnatakaKAHC01000283202116 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that both parties jointly submitted that nothing survives for consideration in the appeal. Therefore, the appeal was disposed of based on a previous order of the court in a similar case.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The Tribunal had confirmed the order of the Dispute Resolution Panel and the Assessing Officer for the Assessment Year 2011-12.

What were the issues?

The core issue was whether the Tribunal's order confirming the additions made by the revenue was sustainable. However, the appeal was disposed of on procedural grounds without addressing the substantive legal questions.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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

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