Ita/86/2020 Of The Commissioner Of Income Tax v. M/S Manthan Software Services Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF MAY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.86 OF 2020 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, 7 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. INTERNATIONAL TAXATION, 7 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE -1(2), 7 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. ...APPELLANTS (BY SRI. K.V.ARAVIND, ADVOCATE) AND: M/S. MANTHAN SOFTWARE SERVICES PVT. LTD., NO.40/4, LAVELLE ROAD, BENGALURU-560001 PAN: AADCM 7750M …RESPONDENT (BY SRI. NARENDRA KUMAR, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF THE ORDER DATED 28.08.2019 PASSED IN ITA NO.559/BANG/2019, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING THIS HON`BLE COURT TO (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED IN THE APPEAL AND (II) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.559/BANG/2019 DATED 28.08.2019 FOR ASSESSMENT YEAR 2015-2016 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGALURU AND ETC. THIS APPEAL COMING ON FOR HEARING THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the Income Tax Department has prayed for withdrawal of the present appeal. 2. Hence, the appeal is dismissed as withdrawn with a liberty to file a fresh appeal in case need so arises in future. 3. It is made clear that this Court has not observed anything on merits in respect of the questions of law framed in the present appeal. Sd/- JUDGE Sd/- JUDGE