Ita/308/2016 Of Director Of Income Tax v. M/S Printech Park Cluster

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE NATARAJ RANGASWAMY I.T.A. NO.308 OF 2016 BETWEEN: DIRECTOR OF INCOME TAX, (EXEMPTIONS), C.R. BUILDINGS, QUEENS ROAD, BANGALORE. ...APPELLANT (BY SRI. T.N.C.SRIDHAR, ADVOCATE FOR SRI. E.I.SANMATHI, ADVOCATE) AND: M/S PRINTECH PARK CLUSTER, NO.84/1, KSPA-XIL PTTC, 6 CROSS, 4 MAIN, CHAMRAJPET, BANGALORE-560018. …RESPONDENT (BY SRI. K.KIRAN KUMAR, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 07.10.2015 PASSED IN ITA NO.1386/Bang/2014, FOR THE ASSESSMENT YEAR 2014-2015 PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT (2) TO SET ASIDE THE APPELLATE ORDER DATED 07.10.2015 PASSED BY THE ITAT, ‘C’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS NO.ITA NO.1386/Bang/2014 AND ETC. THIS APPEAL COMING ON FOR HEARING THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING: JUDGMENT Mr.T.N.C.Sridhar for Mr.E.I.Sanmathi, learned counsel for the revenue. Mr. K.Kiran Kumar, learned counsel for the assessee. Learned counsel for the revenue has produced a memo in which it is stated that the assessee during the pendency of this appeal has filed an application on 21.12.2020 seeking registration under Section 12(A)(1) of the Income Tax Act, 1961. It is therefore, submitted that the substantial questions of law involved in this appeal have been rendered academic. It is therefore, not necessary to answer the same. The memo is taken on record. In the result, the appeal is disposed of. Sd/- JUDGE Sd/- JUDGE GH