Ita/583/2022 Of Pr. Commissioner Of Income Tax v. M/S Dell International Services

Digitally signed bySHAKAMBARILocation: HIGHCOURT OFKARNATAKA NC: 2024:KHC:25832-DBITA No. 583 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8 DAY OF JULY, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 583 OF 2022 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, KORAMANGALA, BANGALORE. KORAMANGALA, BANGALORE. 2. THE ADDITIONAL COMMISISONER OF INCOME TAX, LTU, BMTC COMPLEX, KORAMANGALA, BANGALORE. …APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE) AND: M/S. DELL INTERNATIONAL SERVICES INDIA PVT.LTD., DIVYASHREE GARDENS, NO. 12/1, 12/2-A AND 13/1A, DIVYASHREE GREENS, CHALLAGATTA VILLAGE, HOBLI, BANGALORE 560 071 PAN AABCD 1741M …RESPONDENT (BY MS. MAHIMA GOUD, ADVOCATE FOR MS. TANMAYEE RAJKUMAR, ADVOCATE) - 2 - THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.08.2021 PASSED IN IT(TP)A NO.1971/BANG/2017 ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/ OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 25.08.2021 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS NO IT(TP)A NO. 1971/BANG/2017 FOR A.Y. 2008-2009 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, KRISHNA S DIXIT J.,DELIVERED THE FOLLOWING: JUDGMENT After arguing the matter for some time, learned Panel Counsel appearing for the appellant herein, in all appreciable fairness, submits that this appeal be disposed of, keeping open the substantial questions of law framed herein for being urged in the pending ITA No.582/2022. He adds that no relief as such in terms of prayer herein be granted to the Revenue and the impugned order be put to finality. Ms.Mahima Goud, learned Counsel appearing on behalf of Smt.Tanmayee Rajkumar on record for the Respondent-Assessee has no objection for this course of action. Ordered accordingly and appeal is disposed off with liberty as prayed for above. Sd/- JUDGE Sd/- JUDGE YN List No.: 1 Sl No.: 18