COMMISSIONER OF INCOME TAX vs. M/S SAP INDIA PVT.LTD

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RP/23/2016HC KarnatakaKAHC01019233201603 March 2017Bench: S.SUJATHA,JAYANT PATEL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The dismissal was based on a submission by the appellant's counsel that the appeal should not have been preferred in view of a specific circular.

What were the facts?

The Income Tax Department filed an appeal against an order of the ITAT. The appeal was filed under Section 260-A of the Income Tax Act. The assessee was M/s Iron Mountain Information Management India (P) Ltd.

What were the issues?

Whether the appeal filed by the Revenue was maintainable in light of a subsequent circular issued by the CBDT.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.23/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.23/2016

BETWEEN :

1.

THE PR.COMMISSIONER OF INCOME-TAX

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE-560 095

2.

THE ASST. COMMISSIONER OF INCOME-TAX

CIRCLE-11(4), 2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE-560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, STANDING COUNSEL)

AND :

M/S IRON MOUNTAIN INFORMATION MANAGEMENT INDIA (P) LTD., (EARLIER KNOWN AS M/S STRATIFY S/W INDIA P. LTD.,) 2ND FLOOR, TOWER 3, HIBISCUS VRINDAVANA TECH VILLAGE MARATHAHALLI, OUTER RING ROAD VARTHUR HO, BANGALORE-560 037

...RESPONDENT

(BY SMT.TANMAYEE RAJKUMAR FOR SRI T.SURYANARAYANA, ADVOCATES)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT PRAYING TO ALLOW THE APPEAL AND SET

ITA No.23/2016

-2-

ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.445/BANG/2012 DATED 30/07/2015 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(4), BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

H.G.RAMESH, J. (Oral):

Learned counsel appearing for the appellants fairly submits that, in view of Circular No.21/2015 [F.NO.279/MISC.142/2007-ITJ(PT.)] dated 10.12.2015, this appeal should not have been preferred, and hence, may be dismissed. The appeal is accordingly dismissed. Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

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