Karnataka High Court
The Pr. Commissioner Of Income-Tax ... vs M/S Allegis Services India Pvt. Ltd on 5 August, 2024
Author: S.G.Pandit
Bench: S.G.Pandit
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NC: 2024:KHC:31098-DB
ITA No. 7 of 2020
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF AUGUST, 2024
PRESENT
THE HON'BLE MR JUSTICE S.G.PANDIT
AND
THE HON'BLE MR JUSTICE C.M. POONACHA
INCOME TAX APPEAL NO. 7 OF 2020
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME-TAX ,CIT(a)
5TH FLOOR, BMTC BUILDING,
80 FEET ROAD,
KORAMANGALA,
BENGALURU-560095
2. THE DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE-1(1)(1),
2ND FLOOR, BMTC BUILDING,
80 FEET ROAD,
KORAMANGALA,
BENGALURU-560095
...APPELLANTS
Digitally
signed by (BY SRI. E.I. SANMATHI, ADVOCATE FOR
BHARATHI S SRI. SUSHAL TIWARI N., ADVOCATE)
Location:
HIGH COURT AND:
OF
KARNATAKA
M/S ALLEGIS SERVICES INDIA PVT. LTD.,
COMMERCE @ MANTRI, LEVEL-3
BANNERGHATTA ROAD
BENGALURU-560076
PAN-AAFCA O825M
...RESPONDENT
(BY SRI. T SURYANARAYANA, SENIOR COUNSEL FOR
SMT. TANMAYEE RAJKUMAR., ADVOCATE)
THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE
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NC: 2024:KHC:31098-DB
ITA No. 7 of 2020
SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE
APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.129/BANG/2018 IN
ITA NO.2199/BANG/2018 DATED 05/04/2019 FOR ASSESSMENT
YEAR 2012-2013 ANNEXURE-D AND CONFIRM THE ORDER OF THE
APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1),
BENGALURU AND ETC.
THIS APPEAL, COMING ON FOR HEARING, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.G.PANDIT
and
HON'BLE MR JUSTICE C.M. POONACHA
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE C.M. POONACHA)
The present appeal is filed by the revenue under
Section 260-A of the Income Tax Act, 19611 challenging the
order dated 5.4.2019 passed in C.O No.129/Bang/2018 in
Tribunal, Bengaluru2, for the Assessment Year 2012-2013.
2. It is forthcoming that, challenging the order dated
27.4.2018 passed by the Commissioner of Income-Tax
(Appeals)-1, the revenue filed ITA No.2199/Bang/2018
before the ITAT. The assessee preferred Cross Objection in
Hereinafter referred to as the 'Act, 1961'
Hereinafter referred to as 'ITAT'
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CO.No.129/Bang/2018 in the said appeal. The ITAT by its
order dated 5.4.2019 dismissed the appeal filed by the
revenue as well as the cross objection filed by the assessee.
Being aggrieved by the dismissal of its appeal, the revenue
has preferred ITA No.12/2020 and being aggrieved by the
dismissal of cross objection, the revenue has preferred the
present appeal.
3. This Court, by order dated 8.10.2020 admitted
the above appeal and framed two substantial questions of
law. ITA No.12/2020 was admitted by this Court on
12.10.2020 and framed two substantial questions of law.
That the substantial questions of law framed in both the
appeals are the same.
4. Having regard to the fact that the present appeal
is filed by the revenue challenging the dismissal of the cross
objection filed by the assessee by the ITAT, the question of
considering the present appeal does not arise. The
substantial questions of law framed by this Court, vide its
order dated 8.10.2020, to be considered in ITA No.12/2020
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and it is to be noted that ITA No.12/2020 is disposed of
today by separate order.
5. In view of the aforementioned, the above appeal
is dismissed.
Sd/-
(S.G.PANDIT)
JUDGE
Sd/-
(C.M. POONACHA)
JUDGE
ND
