THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. M/S EMC SOFTWARE AND

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ITA/467/2017HC KarnatakaKAHC01036287201728 February 2018Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the appellants (Revenue) to withdraw their appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order for AY 2009-2010. The appeal was filed with a delay of 13 days.

What were the issues?

The primary issue was the delay in filing the appeal. The Revenue chose not to pursue the appeal further.

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 28TH DAY OF FEBRUARY, 2018

PRESENT

THE HON’BLE MR.DINESH MAHESHWARI, CHIEF JUSTICE

AND

THE HON’BLE MR.JUSTICE S SUNIL DUTT YADAV

I.T.A. NO. 467 OF 2017

BETWEEN:

1.

THE PR.COMMISSIONER OF INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGLAURU – 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX

CIRCLE -11(3), PRESENT ADDRESS

CIRCLE -2(1) (2)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGLAURU – 560 095. ... APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND: M/s.EMC SOFTWARE AND SERVICES (INDIA) PVT.LTD., (SUCCESSOR IN INTEREST TO EMC DATA STORAGE SYSTEMS(INDIA) PVT.LTD.,

- 2 - BAGMANE CONSTRUCTION P.LTD., SEZ, OUTER RING ROAD, MAHADEVAPURA K.R.PURAM, DODDANEKUNDI VILLAGE BENGALURU – 560 048. PAN: AABCE 0989Q ... RESPONDENT (BY Ms.TANMAYEE RAJKUMAR, ADVOCATE FOR M/s.KINGS & PATRIDGE, ASSTS. ADVOCATES) ---

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.12.2016, PASSED IN IT(TP) NO.324/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT (TP)A NO.324/BANG/2014 DATED: 09.12.2016 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1) (2), BENGALURU AND ETC.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, THE CHIEF JUSTICE, DELIVERED THE FOLLOWING:

JUDGMENT This appeal is reportedly time barred by 13 days. An application for condonation of delay has been filed. However, learned counsel for the appellants submits that the appellants do not wish to pursue this appeal any further and seeks permission to withdraw.

- 3 - Learned counsel for respondent has no objection.

Having regard to the submission made, the appellants are permitted to withdraw and this appeal is dismissed as withdrawn.

The pending interlocutory application also stands disposed of.

Sd/- CHIEF JUSTICE

Sd/- JUDGE SA

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