THE PR. COMMISSIONER OF INCOME TAX vs. M/S BLUE YONDER INDIA PVT. LTD.,

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF NOVEMBER, 2021

PRESENT

THE HON’BLE MRS.JUSTICE S.SUJATHA

AND

THE HON’BLE MR. JUSTICE HANCHATE SANJEEVKUMAR

I.T.A.No.229/2021

BETWEEN :

1 . THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095

2 . THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1) PRESENT ADDRESS, DCIT CIRCLE 1(1) (1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

M/s BLUE YONDER INDIA PVT. LTD., (FORMERLY JDA SOFTWARE INDIA PVT. LTD., TOWEAR A, MANTRI COMMERCIO, NEXT TO SAKRA WORLD HOSPITAL OUTER RING ROAD, BELLANDUR, BENGALURU-560103 PAN: AAECM1111H

…RESPONDENT

(BY SRI T.SURYANARAYANA, ADV.)

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.10.2020 PASSED IN IT(TP)A No.352/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO 1) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN IT(TP)A No.352/BANG/2016 DATED 19.10.2020 FOR THE ASSESSMENT YEAR 2011-2012 ANNEXURE-D AND COFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU.

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

J U D G M E N T

Learned counsel for the assessee has filed a memo which reads thus:-

“The Advocate for the Respondent submits that the above appeal was filed by the Appellants challenging the order dated 19.10.2020 passed by the Income-tax Appellate Tribunal, partly allowing the appeal in IT(TP)A No.352/Bang/2016 for the assessment year 2011-2012.

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It is submitted that the Respondent wishes to resolve the dispute under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 (“the Act”) and in this regard has filed the relevant declaration in Form – 1 and the undertaking in Form – 2. A true copy of the Forms 1 and 2 are produced herewith and collectively marked as Annexure – A. Pursuant to the declaration and undertaking filed by the Respondent, the Income-tax Department has issued Form – 3 under the Act. A true copy of the Form – 3 is produced herewith and marked as Annexure – B. In order to settle the matter under the Act, the Respondent has also discharged the disputed tax and filed Form – 4 under the Act (vide Acknowledgment number 768358010301021) on 30.10.2021. A true copy of auto-generated e-mail acknowledging the filing of Form – 4 is produced herewith and marked as Annexure – C.

In view of the above, the Advocate for the Respondent most humbly prays that this Hon’ble Court be pleased to take the memo together with the annexures on record and

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pass appropriate orders, in the interests of justice and equity.”

Memo is placed on record.

The appeal stands disposed of as having rendered infructuous.

Sd/- JUDGE

Sd/- JUDGE

PMR