M/s Apple India Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

CO 72/BANG/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8194 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-04-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 15-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR AGARWAL BENGALURU
• Assessee Lawyers: K R VASUDEVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO. 538 /BANG/20 1 8 ASSESSMENT YEAR : 2009-10 DCIT, CIRCLE 1(1)(1), BENGALURU. VS. M/S. APPLE INDIA PVT. LIMITED, 19 TH FLOOR, CONCORDE TOWER C UB CITY, NO.24, VITTAL MALLYA ROAD, BENGALURU 560 001. PAN : AABCA 1906 H APPELLANT RESPONDENT C.O. NO.72/BANG/2018 (IN ITA NO.538/BANG/2018) ASSESSMENT YEAR : 2009-10 M/S. APPLE INDIA PVT. LIMITED, BENGALURU. PAN : AABCA 1906 H VS. DCIT, CIRCLE 1(1)(1), BENGALURU. APPELLANT RESPONDENT REVENUE BY : SHRI. SUNIL KUMAR AGARWAL, ADDL. CIT(DR)(ITAT), BENGALURU. ASSESSEE BY : SHRI . K. R. VASUDEVAN, ADVOCATE DATE OF HEARING : 04-03-2021 DATE OF PRONOUNCEMENT : 04-03-2021 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT: THESE ARE APPEALS FILED BY THE REVENUE AND ASSESSEE AGAINST THE ORDER OF CIT(A)-1, BENGALURU, DATED 30.10.2017, RELATING TO ASSESSMENT YEAR 2009-10. ITA NO.538/BANG/2018 C.O. NO.72/BANG/2018 PAGE 2 OF 2 2. THE ASSESSEE HAS MOVED AN APPLICATION IN WHICH IT IS STATED THAT THE ASSESSEE HAS FILED FORM NOS.1 AND 2 UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT OF THE PRESENT APPEALS. THE ASSESSEE HAS ALSO OBTAINED FORM 3 CERTIFICATE CONTAINING PARTICULARS OF TAX ARREARS AND THE AMOUNT PAYABLE IN FORM 3 FROM THE INCOME TAX DEPARTMENT. IN THE CIRCUMSTANCES, THE ASSESSEE HAS PRAYED FOR WITHDRAWING THE APPEALS. 3. THE APPEALS ARE ACCORDINGLY DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- BANGALORE, DATED: 04-03-2021. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ( CHANDRA POOJARI ) (N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT