THE COMMISSIONER OF INCOME TAX vs. M/S IBM INDIA PRIVATE LTD

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ITA/647/2013HC KarnatakaKAHC01047700201320 September 2021Bench: S.SUJATHA,RAVI V HOSMANI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the reassessment order rendered the appeal academic as the original assessment order no longer survived. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against an order that revised the original assessment order. However, a reassessment order was subsequently passed, which effaced the original assessment order. This made the appeal academic.

What were the issues?

Whether an appeal challenging a revision order becomes academic when a subsequent reassessment order effaces the original assessment order.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 147,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF SEPTEMBER, 2021

PRESENT

THE HON’BLE MRS. JUSTICE S. SUJATHA AND

THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.647/2013

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX

LARGE TAXPAYERS UNIT

JSS TOWERS, 100 FT. RING ROAD

BSK III STAGE

BANGALORE-560 085.

2.

THE ASST. COMMISSIONER OF INCOME-TAX

LARGE TAXPAYERS UNIT

JSS TOWERS, 100 FT. RING ROAD

BSK III STAGE

BANGALORE-560 085.

… APPELLANTS

[BY SRI. K.V.ARAVIND, ADVOCATE (PHYSICAL HEARING)]

AND:

M/S. IBM INDIA PRIVATE LTD., NO.12, SUBRAMANYA ARCADE BANNERGHATTA MAIN ROAD BANGALORE-560 093.

… RESPONDENT

[BY SRI PERCY PARDIWALA, SENIOR COUNSEL A/W MISS MANASA ANANTHAN, ADVOCATE FOR SRI. SURYANARAYANA T., ADVOCATE (PHYSICAL HEARING)]

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:05.07.2013 PASSED IN ITA NO.598/BANG/2011, FOR THE ASSESSMENT YEAR 2005-2006.

THIS APPEAL COMING ON FOR HEARING, THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the assessee has filed a memo along with the affidavit sworn to by Mr. Aravind Kumar V.A., the Direct Tax Leader of the respondent -assessee company submitting that in view of the reassessment order passed by the Assessment Officer under Section 147 r/w Section 143 (3) of the Act dated 15.09.2016, which inter alia includes the addition as made in the order passed under Section 263 of the Act, the original assessment order passed under Section 143(3) of the Act dated 26.12.2008 gets effaced. As such, the present appeal which seeks in restoration of the order under Section 263 of the Act revising the original assessment order has become academic, as the original order does not survive for consideration. Thus, it is prayed that present appeal may be dismissed as having rendered academic and liberty may be granted to the Revenue to revive the present appeal in the event respondent herein succeeds in the challenge to the jurisdiction

of the validity of the reassessment proceedings it has raised in the appeal pending before the CIT(A) against the reassessment order. 2. The said memo is placed on record. 3. Learned Counsel for the revenue has no objections for the same.

4.

In view of the aforesaid, the appeal stands dismissed with liberty to the Revenue to revive the present appeal, if need arises. All rights and contentions of the parties are kept open.

Sd/- JUDGE

Sd/- JUDGE

Psg*

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