Eit Services India Private vs Assistant Commissioner
2021 Latest Caselaw 1824 Kant

                           1



     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

         DATED THIS THE 24TH DAY OF MARCH, 2021

                        PRESENT

          THE HON'BLE MR. JUSTICE ALOK ARADHE

                          AND

          THE HON'BLE MR. JUSTICE M.G.S. KAMAL

                 I.T.A. NO.599 OF 2016


BETWEEN:

EIT SERVICES INDIA PRIVATE
LIMITED (FORMERLY KNOWN AS HEWLETT
PACKARD GLOBALSOFT PVT. LTD.)
PLOT NO.39/40, ELECTRONIC CITY,
PHASE-II, HOSUR ROAD,
BANGALORE-560 100
REPRESENTED HEREIN BY ITS
DIRECTOR, MR. M.S. PRAKASH
                                           ...APPELLANT

(BY MS.MAHIMA GOUD, ADVOCATE FOR
SRI T.SURYANARAYANA, ADVOCATE)

AND:

1.     ASSISTANT COMMISSIONER
       OF INCOME-TAX-CIRCLE
       3(1)(2)(ERSTWHILE ASSISTANT COMMISSIONER
       OF INCOME-TAX-CIRCLE 11(4),
       ROOM NO.228, 2ND FLOOR, BMTC BUILDING,
       80 FT ROAD, KORAMANGALA
       BANGALORE-560 095.
                                2



2.   PRINCIPAL COMMISSIONER
     OF INCOME TAX-3
     BMTC BUILDING,
     KORAMANGALA 6TH BLOCK,
     BANGALORE-560 095.
                                                  ...RESPONDENTS
(BY SRI JEEVAN J.NEERALGI, ADVOCATE)

                              ---

     THIS ITA IS FILED UNDER SECTION 260-A OF INCOME
TAX APPEAL ACT 1961, ARISING OUT OF ORDER
DATED:24/06/2016 PASSED IN IT(TP)A NO.162/BANG/2012,
FOR THE ASSESSMENT YEAR 2005-2006 ANNEXURE-L
PRAYING TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS
OF LAW STATED ABOVE (ii) ALLOW THE APPEAL AND SET
ASIDE THE ORDER OF THE TRIBUNAL DATED:24/06/2016
PASSED IN IT(TP)A NO.162(BANG)2012 (ANNEXURE-L), TO
THE EXTENT QUESTIONED HEREIN; AND (iii) PASS SUCH
OTHER OR SUITABLE ORDERS AS THIS HON'BLE COURT
DEEMS FIT TO PASS ON THE FACTS AND IN THE
CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF
JUSTICE AND EQUITY.

    THIS ITA COMING ON FOR HEARING, THIS DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:

                        JUDGMENT

Ms. Mahima Goud, learned counsel for Shri

T.Suryanarayana, learned counsel for the assessee.

Shri Jeevan J.Neeralgi, learned counsel for the

revenue.

Learned counsel for the assessee has filed a memo

seeking leave of this Court to withdraw the appeal on the

ground that the issue involved in this appeal has been

rendered academic.

Memo is taken on record.

The appeal is dismissed as withdrawn with liberty to

revive the same, in case occasion so arises.

Sd/-

                                          JUDGE    CHAITHRA
                                                   A


                                                   Digitally signed
                                                   by CHAITHRA
                                                   A
                                                   Date:
                                                   2021.03.25
                                                   16:16:02 +0530




                                           Sd/-
                                          JUDGE




CA