Ita/186/2013 Of The Director Of Income-Tax v. M/S Synopsys International Old Limited

IN THE HIGH COURT OF KARNATAKA AT BENGALURU| DATED THIS THE 26 DAY OF AUGUST, 2019 PRESENT| THE HON’BLE MR. JUSTICE L.NARAYANA SWAMY. AND| THE HON‘BLE MR. JUSTICE R.DEVDAS ITA NO.186 OF 2013 BETWEEN: 1.THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN,NRUJPATHUNGA ROAD,BANGALORENRUJPATHUNGA ROAD,BANGALORE 2.THE DEPUTY DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE —- 11(1), RATHTROTHANA BHAVANNRUJPATHUNGA ROAD,BANGALORE.NRUJPATHUNGA ROAD,BANGALORE. ... APPELLANTS| (BY SRI K.V.ARAVIND, ADV. & SRI DILIP, ADV.,). AND M/S SYNOPSYS INTERNATIONAL OLD LIMITED,RMZ INFINITY, TOWER A, 4 &S5 FLOOR,MUNICIPAL NO.3, OLD MADRAS ROAD,BENNIGANAHALLI, BANGALORE-560016RMZ INFINITY, TOWER A, 4 &S5 FLOOR,MUNICIPAL NO.3, OLD MADRAS ROAD,BENNIGANAHALLI, BANGALORE-560016 .. RESPONDENT (BY SRI T.SURYANARAYANA, ADV.) ARK THIS ITA IS FILED UNDER SECTION 2Z60 OF THE ITACT, 1961 ARISING OUT OF ORDER DT. 10.12.2012)PASSED IN ITA NO.569/BNG/2011 FOR THE ASSESSMENT|YEAR 2004-05 PRAYING TO SET ASIDE THE SAME, ETC., THIS ITA IS COMING ON FOR FINAL HEARING THIS.DAY NARAYANA SWAMY. J., DELIVERED THE FOLLOWING: JUDGMENT Tnis appeal is filed by the appellants praying to setasidethe|order.dated10.12.7012In.LITANo.569/BNG/2011 for the assessment year 2004-05 and|confirmtheorderof|tne|Appellate|Commissionerconfirming tne order passed by the Deputy Director,|Commissioner of Income Tax, Circle-11(1), Bangalore. 2 |In this appeal the respondent has filed a/memo dated 29.06.2019 praying to allow the appeal, since they nave already paid the entire demand arising out of the assessment. The said memo is accompanied by the|letter of payment made details and the acknowledgment. |It is also stated that respondent -— Company now intendsto liquidate the company and wants to wriggle out of the|litigation. The learned counsel for respondent further.submits that ground urged in the appeal may not survive|for consideration in view of the memo filed by them. 3.|In the circumstances, the appeal has to be.allowed since no substantial question of law arises for|consideration in view of the fact that the respondent has|already paid the entire demand amount Dy the appellants. |Along with the memo the respondent has also produced.copy of the payment made to the appellant sand|acknowledgement dated 06.01.2012. The learned counselfor the appellants submits that they have not made any|further demand from the respondent. 4The memo is accepted and taken on record. 5.|In view of the said memo and in the facts andcircumstances of the case, the appeal is allowed. Thne|order passed by the Tribunal dated 10.12.2012 in ITA|No.569/BNG/2011 for the assessment year 2004-05, is set|aside. VK SD/-JUDGE SD/-_ JUDGE|