Ita/551/2018 Of Pr. Commissioner Of Income Tax-4 v. M/S Jda Software India Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1 DAY OF AUGUST, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.551/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORMANGALA, BANGALORE INCOME TAX-4, BMTC COMPLEX, KORMANGALA, BANGALORE 2. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11, BANGALORE INCOME TAX, RANGE-11, BANGALORE (BY SRI. SANMATHI E.I., ADVOCATE) …APPELLANTS AND: M/S JDA SOFTWARE INDIA PVT. LTD (ERSTWHILE-I2 TECHNOLOGIES INDIA PVT. LTD.,) TOWER-A, MANTRI COMMERCIAL, NEAR SAKRA WORLD HOSPITAL, OUTER RING ROAD, BELLANDUR, BENGALURU - 560 103 PAN - AAAC17334Q (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) …RESPONDENT THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:23/03/2018 PASSED IN IT(TP)A NO.1208/BANG/2014, FOR THE ASSESSMENT YEAR 2005-2006 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED:23/03/2018 (ANNEXURE-A) PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN IT(TP)A NO. 1208/BANG/2014 FOR A.Y. 2005-06 & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGEMENT Smt. Mahima Goud, learned advocate for the respondent submits that assessee has availed the alternative remedy under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 and order has been passed there on. Hence, nothing further survives in this case. She has filed a memo dated 29.10.2021 to the said effect. 2. Shri E.I.Sanmathi, learned advocate for the appellants has no objection to record the memo and dispose of this appeal. 3. In the circumstance, this appeal is disposed ofwith liberty to seek revival, if need arises. No costs. Sd/- JUDGE Sd/- JUDGE