Ita/375/2010 Of The Director Of Income Tax v. M/S Ibm World Trade Corporation

ITA Nos.376/2010 & 377/2010 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF OCTOBER, 2018 PRESENT HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE AND HON’BLE MR.JUSTICE S.G.PANDIT INCOME TAX APPEAL NO.375/2010C/W INCOME TAX APPEAL NOS.376/2010 & 377/2010 IN ITA NO.375/2010BETWEEN: 1.THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE NRUPATHUNGA ROAD BANGALORE 2.THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION INTERNATIONAL TAXATION CIRCLE-19(1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE NRUPATHUNGA ROAD, BANGALORE ... APPELLANTS (BY SRI K.V.ARAVIND, ADVOCATE) AND: M/S. IBM WORLD TRADE CORPORATION C/O BMR & ASSOCIATES 2 FLOOR, EMBASSY ICON ANNEXE 2/1, INFANTRY ROAD, BANGALORE ... RESPONDENT (BY SRI T. SURYANARAYANA, ADVOCATE) ITA Nos.376/2010 & 377/2010 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.999/BANG/2009 DATED 19.05.2010 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-19(1), BANGALORE. IN ITA NO.376/2010BETWEEN: 1.THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE 2.THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE -19 (1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE INTERNATIONAL TAXATION CIRCLE -19 (1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND: M/S. IBM WORLD TRADE CORPORATION C/O BMR & ASSOCIATES 2 FLOOR, EMBASSY ICON ANNEXE 2/1, INFANTRY ROAD, BANGALORE ... RESPONDENT (BY SRI T. SURYANARAYANA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1000/BANG/2009 DATED 19.05.2010 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ITA Nos.376/2010 & 377/2010 DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-19(1), BANGALORE. IN ITA NO.377/2010BETWEEN: 1.THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE 2.THE ASST. COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION, CIRCLE -19(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE INTERNATIONAL TAXATION, CIRCLE -19(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND: M/S. IBM WORLD TRADE CORPORATION C/O BMR & ASSOCIATES 2 FLOOR, EMBASSY ICON ANNEXE 2/1, INFANTRY ROAD, BANGALORE ... RESPONDENT (BY SRI T. SURYANARAYANA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.998/BANG/2009 DATED 19.05.2010 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-19(1), BANGALORE. THESE APPEALS COMING ON FOR FINAL HEARING THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING: ITA Nos.376/2010 & 377/2010 JUDGMENT Learned counsel for the appellants has moved a memo with the submissions that in view of Circular No.3/2018 dated 11.07.2018 on the monetary limit for filing of the appeal by the Income Tax Department before the Income-Tax Appellate Tribunal, this Court as also the Hon’ble Supreme Court, these appeals are not maintainable and seeks permission to withdraw. Permission granted. The appeals are dismissed as withdrawn. Sd/- THESE APPEALS COMING ON FOR FINAL HEARING THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING: ITA Nos.376/2010 & 377/2010 JUDGMENT Learned counsel for the appellants has moved a memo with the submissions that in view of Circular No.3/2018 dated 11.07.2018 on the monetary limit for filing of the appeal by the Income Tax Department before the Income-Tax Appellate Tribunal, this Court as also the Hon’ble Supreme Court, these appeals are not maintainable and seeks permission to withdraw. Permission granted. The appeals are dismissed as withdrawn. Sd/- CHIEF JUSTICE Sd/- JUDGE bkv