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

ITA No.23/2016

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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 :

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE-560 095

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

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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