Karnataka High Court
The Commissioner Of Income Tax vs M/S Dell International Services India ... on 7 August, 2017
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ITA No.52/2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF AUGUST 2017
PRESENT
THE HON'BLE MR. JUSTICE H.G.RAMESH
AND
THE HON'BLE MRS. JUSTICE K.S.MUDAGAL
INCOME TAX APPEAL NO.52/2017
BETWEEN :
1. THE COMMISSIONER OF INCOME-TAX
LTU, JSS TOWERS, BSK III STAGE
BENGALURU-560 085
2. THE DEPUTY COMMISSIONER OF INCOME
TAX, LTU, JSS TOWERS, BSK III STAGE
BENGALURU-560 085 ...APPELLANTS
(BY SRI K.V.ARAVIND,ADVOCATE)
AND :
M/S.DELL INTERNATIONAL SERVICES
INDIA PVT. LTD., 12/1, 12/2A
13/1A, 3RD FLOOR
DIVYASREE GREENS, KORAMANGALA
RING ROAD, BENGALURU-560 005 ...RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION
260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE
APPELLATE ORDER DATED:22.07.2016 PASSED BY THE INCOME-
TAX APPELLATE TRIBUNAL, "B" BENCH, BENGALURU IN APPEAL
PROCEEDINGS IN IT (TP) A NO.1302/BANG/2010, FOR THE
ASSESSMENT YEAR 2006-2007.
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ITA No.52/2017
THIS INCOME TAX APPEAL COMING ON FOR HEARING -
INTERLOCUTORY APPLICATION THIS DAY, H.G.RAMESH J.,
DELIVERED THE FOLLOWING:
JUDGMENT
H.G.RAMESH, J. (Oral):
Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Hence, no purpose will be served by ordering notice on I.A. No.1/2017 filed for condonation of the delay in filing the appeal. I.A.No.1/2017 and the appeal are accordingly dismissed.
Appeal dismissed.
Sd/-
JUDGE Sd/-
JUDGE HR