M/s. CSR India Pvt., Ltd., Bangalore V. Income-Tax Officer, Ward-2(1)(2), Bangalore

CO 54/BANG/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3217 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-10-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 13-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUBHAM KANT GARG
• Section: 143(3); 92CA

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I - 2 : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 1500/BANG/2015 ASSESSMENT YEAR : 20 1 1 - 12 CO NO.54/BANG/2016 (ITA NO.1521/BANG/2015) ASSESSMEN T YEAR 2011 - 12 M/S QUALCOMM INDIA PRIVATE LTD., UNIT NO.201, 2 ND FLOOR, TOLSTOY HOUSE, 15, TOLSTOY MARG, N EW DELHI. PAN : AAACU4714E VS ITO, WARD - 2(1)(2), BENGALURU. ITA NO.1521/BANG/2015 ASSESSMENT YEAR: 20 11 - 12 ITO, WARD - 2(1)(2), BENGALURU. VS. M/ S QUALCOMM INDIA PRIVATE LTD., UNIT NO.201, 2 ND FLOOR, TOLSTOY HOUSE, 15, TOLSTOY MARG, NEW DELHI. PAN : AAACU4714E (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI ANUBHAM KANT GARG, CIT - DR DATE OF HEARING : 28 . 10 . 20 20 DATE OF PRONOUNCEMENT : 28 . 10 . 20 20 ORDER PER R. K. PANDA, AM : ITA NO.1500/BANG/2015 FILED BY THE ASSESSEE AND ITA NO.1521/BANG/2015 FILED BY THE REVENUE ARE CROSS APPEALS AND ARE DIRECTED AGAINST THE ORDER DATED 26 TH ITA NO S . 1500 & 1521/BANG/2015 CO NO.54/BANG/2016 2 OC TOBER, 2015 PASSED U/S 143(3) R.W. 92CA R.W. 144C(4) OF THE IT ACT, 1961 FOR ASSESSMENT YEAR 2011 - 12. THE ASSESSEE HAS ALSO FILED CO NO.54/BANG/2016 AGAINST THE APPEAL FILED BY THE REVENUE. FOR THE SAKE OF CONVENIENCE, ALL THESE WERE HEARD TOGETHER AND A RE BEING DISPOSED OF BY THIS COMMON ORDER. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING, FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE T AX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS AND THE CO ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJE CT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME , THE APPELLANTS (I.E., THE ASSESSEE AS WELL AS THE REVENUE) SHALL BE AT LIBERTY TO APPROACH THE TR IBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL S AND THE CO ARE CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ITA NO S . 1500 & 1521/BANG/2015 CO NO.54/BANG/2016 3 ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 28 TH OCTOBER, 2020. SD/ - SD/ - ( K . NARASIMHA CHARY ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28 TH OCTOBER, 2020. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI