IBM CORPORATION vs. THE DEPUTY COMMISSIONER OF

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ITA/206/2017HC KarnatakaKAHC01031265201720 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL2 pages
AI SummaryDismissed

What did the High Court hold?

The assessee's counsel filed a memo seeking to withdraw the appeal. The Court accepted the memo and disposed of the appeal with liberty to seek revival if necessary.

What were the facts?

The assessee, IBM Corporation, filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee. The court's decision was based on the assessee's request to withdraw.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF APRIL 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.206 OF 2017 BETWEEN:

IBM CORPORATION A COMPANY INCORPORATED UNDER THE LAWS OF THE UNITED STATES OF AMERICA C/O IBM INDIA PRIVATE LIMITED NO.12, SUBRAMANYA ARCADE BANNERGHATTA MAIN ROAD BANGALORE-560029, KARNATAKA REP. HEREIN BY ITS AUTHORISED SIGNATORY MS. SUBHASHREE SRIDHARAN. .... APPELLANT (BY MS. MAHIMA GOUD, ADV., FOR MR. SURYANARAYANA T, ADV.,)

AND:

1.

THE DEPUTY COMMISSIONER OF

INCOME-TAX (INTERNATIONAL TAXATION)

CIRCLE-1(1)/1(2), BMTC BUILDING

80 FEET ROAD, 6TH BLOCK

KORAMANGALA, BANGALORE-560095.

2.

THE COMMISSIONER OF INCOME TAX

(INTERNATIONAL TAXATION)

BANGALORE, BMTC BUILDING

80 FEET ROAD, 6TH BLCOK

KORAMANGALA, BANGALORE-560095. ... RESPONDENTS - - -

THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.01.2017 PASSED IN IT(IT)A NO.6/BANG/2017 FOR THE ASSESSMENT YEAR 2008- 09, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER PRONOUNCED ON 06.1.2017 BY THE TRIBUNAL IN IT(IT)A NO.6/BANG/2017 (ANNEXURE-C) TO THE EXTENT QUESTIONED HEREIN & ETC.

THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Ms. Mahima Goud, learned counsel for Sri. Suryanarayana T, learned counsel for the assessee through video conferencing.

Learned counsel for the assessee has filed a memo seeking leave of the Court to withdraw the appeal. The aforesaid memo is taken on record.

For the reasons assigned in the memo, the appeal is disposed of with liberty to seek revival of the same in case of occasion so arises.

Sd/- JUDGE

Sd/- JUDGE Mds/-

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