M/s. Talent Anywherw Services Pvt. Ltd., (Formerly Known as QSG Resources Management Pvt. Ltd.), Vadodara V. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Baroda

CO 53/AHD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5093 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 08-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 17-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD [THROUGH VIRTUAL COURT] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER CROSS OBJECTION NO.52 AND 53/AHD/2017 IN ITA.NO.348 AND 349/AHD/2017 / ASSTT.YEAR : 2011-12 M/S.TALENT ANYWHERE SERVICES P.LTD. (FORMERLY KNOWN AS QUICKSTART RESOURCE MANAGEMENT INDIA P.LTD. 1 ST FLOOR VADODARA HYPER DR.VIKRAM SARABHAI MARG ALKAPURI, VADODARA 390 007. VS. ACIT, CIR.2(1)(2) BARODA. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI YOGESH SHAH, AR REVENUE BY : SHRI VINOD TANWANI, SR.DR / DATE OF HEARING : 06/10/2020 / DATE OF PRONOUNCEMENT: 08/10/2020 !'/ O R D E R PER RAJPAL YADAV, VICE-PRESIDENT THE ABOVE CROSS OBJECTIONS ARE FILED BY THE ASSESSE E QUA THE APPEALS OF THE REVENUE IN ITA NO.348 AND 349/AHD/20 17 FOR THE ASSTT.YEARS 2011-12. 2. AT THE OUTSET, THE LD.COUNSEL FOR THE ASSESSEE P OINTED OUT LETTER DATED 3.10.2020 REQUESTING FOR WITHDRAWAL OF CROSS OBJECTIONS IN VIEW OF THE FACT THAT SINCE BOTH THE APPEALS OF THE REVENUE AGAINST WHICH THE ABOVE TWO COS ARE FILED BY THE ASSESSEE, WERE DISMI SSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFFECT. THEREFORE, IT IS REQUESTED THAT SINCE APPEALS OF THE REVENUE WERE DISMISSED, COS OF THE ASSESSEE CO NOS.53 AND 54/AHD/2017 2 WOULD NOT SURVIVE, AND HENCE SEEKS WITHDRAWAL OF TH E SAME. IN THIS VIEW OF THE MATTER, WE DISMISS BOTH THE CROSS OBJEC TIONS OF THE ASSESSEE AS BEING WITHDRAWN. 3. IN THE RESULT, CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED AS BEING WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 8 TH OCTOBER, 2020 AT AHMEDABAD. SD/- SD/- (PRADIPKUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT