Ita/31/2013 Of The Commissioner Of Income Tax v. M/S Ibm India Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BANGALORE. DATED THIS THE 18[th]DAY OF MARCH 2014. PRESENT THE HON‘'BLE MR. JUSTICE DILIP B BHOSALE AND| THE HON‘'BLE MR. JUSTICE B MANOHAR ITA.NO.31/2013 BETWEEN 1.THE COMMISSIONER OF INCOME TAX |LTU, JSS TOWERS, BSK III STAGE|LTU, JSS TOWERS, BSK III STAGE| BANGALORE| 2.THE JOINT COMMISSIONER OF INCOME TAX LTU, JSS TOWERS, BSK III STAGE| BANGALORE... APPELLANTS (BY SRI K V ARAVIND, ADV.,)| AND M/S IBM INDIA PVT LTD NOQ.12, SUBRAMANYA ARCADEBANNERGHATTA MAIN ROAD|BANGALORE-560029 ... RESPONDENT| (BY TANMAYEE RAJKUMAR, ADV., FOR M/S KING & PARTRIDGE) THIS ITA FILED U/S.260-A OF I.T ACT, 1961 ARISING OUT OF ORDER DATED 07/01/2013 PASSED IN SP. NO.206/BANG/2012 (IN-LTANO.1543/BANG/2012),PRAYINGTO:|I.FORMULATETHE.SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE.APPEAL AND SET ASIDE THE ORDERS PASSED BY THE IITAT,BANGALORE IN SP NO.206/BANG/2012 (IN ITA NO.1543/BANG/2012)_DATED 07/01/2013. THIS ITA COMING ON FOR HEARING, THIS DAY,Dilip B. Bhosale J.,DELIVERED THE FOLLOWING: PC: Tnis Income Tax Appeal, at the outset, we observe, has rendered infructuous. It appears that the assessee had carried |the interim order dated 04.02.2013 passed on I.A.I1/2013 in tne| present appeal to the Supreme Court in SLP which was|converted into Civil Appeal No.2552/2013 and tnat the Supreme| Court while disposing of the Civil Appeal disposed of the present.appeal itself. The relevant observation in the order of the. Supreme Court dated 15.03.2013 reads thus: “In view of the above, Appeal before tneHigh Court of Karnataka being ITA No.31 of 2013 -The Commissioner of Income Tax and another vs.|M/s.IBM India Pvt. Ltd. does not survive and stands|disposed of.” In the’ circumstances,this appeal nas rendered infructuous anddisposed of as such TL Sd/- JUDGE. Sd/-. JUDGE.