THE COMMISSIONER OF INCOME TAX vs. M/S AZTEC SOFTWARE

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ITA/500/2014HC KarnatakaKAHC01048033201424 September 2020Bench: ALOK ARADHE,H.T. NARENDRA PRASAD3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the ITAT's order, which set aside the CIT(A)'s order, had already been upheld by the High Court in a previous related appeal. Therefore, the questions of law in the present appeal were rendered academic.

What were the facts?

The Revenue appealed against an ITAT order for AY 2005-06. The ITAT had set aside an order passed by the Commissioner of Income Tax (Appeals) under Section 263.

What were the issues?

Whether the substantial questions of law in the appeal are rendered academic due to a prior High Court decision upholding the ITAT's order which set aside the CIT(A)'s order.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 263

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24th DAY OF SEPTEMBER 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD

I.T.A. NO.500 OF 2014

BETWEEN:

1.

THE COMMISSIONER OF

INCOME-TAX, LTU

LARGE TAXPAYERS UNIT

JSS TOWERS

BSK III STAGE, BANGALORE

2.

THE DEPUTY COMMISSIONER OF

INCOME-TAX, LTU

JSS TOWERS, BSK III STAGE

BANGALORE ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.)

AND:

M/s. AZTEC SOFTWARE TECHNOLOGY SERVICES LTD. GLOBAL VILLAGE, RVCE POST MYSORE ROAD BANGALORE – 560 059 ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.) - - -

THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 05.06.2014 PASSED IN ITA NO.909/BANG/2013 FOR THE ASSESSMENT YEAR 2005-06, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.909/BANG/2013 DATED 05.06.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE.

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

JUDGMENT

This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been preferred by the revenue. The dispute in this appeal pertains to the Assessment Year 2005-06.

2.

When the matter was taken up today, learned counsel for the parties jointly submitted that the order passed under Section 263 of the Act by the Commissioner of Income Tax (Appeals) dated 31.01.2011 was set aside by the Income Tax Appellate Tribunal and the order passed by the Tribunal has been

upheld by this Court in ITA No.348/2013 by order dated 16.09.2020. It is further submitted that the order of assessment in this appeal has been passed in pursuance of the order passed by the Commissioner of Income Tax (Appeals) under Section 263 of the Act dated 31.01.2011. It is also submitted that since the aforesaid order dated 31.01.2011 has already been set aside, therefore, the substantial questions of law involved in this appeal have been rendered academic.

3.

In view of the aforesaid submissions as well as in the light of the order dated 16.09.2020 passed in ITA No.348/2013, the substantial questions of law involved in this appeal have been rendered academic. Therefore, it is not necessary to answer the same. Accordingly, the appeal is disposed of.

Sd/- JUDGE

Sd/- JUDGE RV

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