Ita/507/2022 Of Pr. Commissioner Of Income Tax v. M/S Dell International Services India Pvt Ltd

Digitallysigned byBHARATHI SLocation:HIGHCOURT OFKARNATAKA NC: 2024:KHC:35621-DBITA No. 507 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OF SEPTEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO.507 OF 2022 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX INCOME TAX, KORMANGALA, BANGALORE. 2. THE JOINT COMMISSIONER OF INCOME TAX, LTU, BMTC COMPLEX, KORMANGALA, BANGALORE. …APPELLANTS (BY SRI. SANMATHI E.I., ADVOCATE) AND:M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD (FOR MERGED ENTITY DELL INDIA PVT LTD ) DIVYASHREE GARDENS NO.12/1, 12/2A , AND 13/1A KORAMANGALA INNER RING ROAD, DOMLUR POST, BANGALORE 560071. PAN: AACH1925Q …RESPONDENT (BY SRI. T.SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THE INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/11/2021 PASSED IN ITA NO.901/BANG/2016, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND ETC. THIS APPEAL, COMING ON FOR ADMISSION, 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 263 of the Income Tax Act, 1961 (for short 'the Act') seeking to raise the following substantial question of law: "2. Whether in the facts and circumstances of the case and in law, the Tribunal was justified in quashing the order under section 263 of the Act even though the reassessment order passed under Section 147/143(3) of the Act has not reached finality?" 2. Heard the submissions of learned counsel Sri. E.I.Sanmathi for the appellant-Revenue and learned - 3 - Senior Counsel Sri. T.Suryanarayan along with Smt. Tanmayee Rajkumar, learned counsel for the respondent-Assessee. 3. It is contended on behalf of the respondent-Assessee that the present appeal pertains to an order passed with respect to the Assessment Year 2009-10. However, it is contended that in respect of subsequent year i.e., Assessment Year 2010-11, the Tribunal vide order dated 18.8.2022 passed in IT(TP)A No.562/Bang/2015 on merits, has held in favour of the Assessee. Hence, it is contended that the substantial question of law sought to be raised in the present appeal does not arise for consideration in view of the subsequent order of the Tribunal on merits, which has become final. 4. Learned counsel for the Revenue does not dispute the fact that for the subsequent Assessment Year 2010-11, the Tribunal vide its order dated 18.8.2022 passed in IT(TP)A No.562/Bang/2015 has held on merits in favour of the Assessee, which has become final. 5. In view of the admitted position as noted above, the question of law do not arise for consideration and in view of the same, the above appeal is dismissed insofar as the present issue is concerned. Sd/- (S.G.PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE SMJ List No.: 1 Sl No.: 74