M/s. Allergan India Private Limited, Bangalore V. The Assistant Commissioner Of Income Tax, (LTU), Circle - 1, Bangalore

ITA 1141/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2102 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 22-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KANNAN NARAYANAN J
• Assessee Lawyers: MAHIMA GOUD
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM ITA NO.1138/BANG/2019 : ASST.YEAR 2008-2009 ITA NO.1139/BANG/2019 : ASST.YEAR 2009-2010 ITA NO.1140/BANG/2019 : ASST.YEAR 2011-2012 ITA NO.1141/BANG/2019 : ASST.YEAR 2013-2014 ITA NO.1142/BANG/2019 : ASST.YEAR 2014-2015 ITA NO.1143/BANG/2019 : ASST.YEAR 2015-2016 ITA NO.1144/BANG/2019 : ASST.YEAR 2016-2017 M/S. ALLERGAN INDIA PRIVATE LIMITED LEVEL 6 & LEVEL 7, NO.3 PRESTIGE OBELISK, KASTURBA ROAD BANGALORE 560 001. PAN : AABCA6884A. V. THE DY. COMMISSIONER OF INCOME-TAX, LTU, CIRCLE 1 BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : MISS.MAHIMA GOUD, ADVOCATE RESPONDENT BY : SRI.KANNAN NARAYANAN, JCIT-DR DATE OF HEARING : 22.02.2021 DATE OF PRONOUNCEMENT : 22.02.2021 O R D E R PER BENCH : THESE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST VARIOUS ORDERS OF CIT(A). THE RELEVANT ASSESSMENT YEARS ARE 2008-2009, 2009-2010, 2011-2012, 2013-2014 TO 2016- 2017. 2. AT THE TIME OF HEARING BEFORE US, IT WAS NOTICED THAT THE LEARNED AR VIDE LETTER DATED 15.02.2021 HAD STATED THAT THE ASSESSEE HAS FILED APPLICATION TO RESOLVE THE DISPUTE RAISED IN THESE APPEALS UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND APPEALS MAY BE TREATED AS WITHDRAWN. ITA NOS.1138-1144/BANG/2019 M/S.ALLERGAN INDIA PRIVATE LIMITED. 2 FURTHER, IT WAS STATED IN THE LETTER THAT THE ASSESSEE MAY BE GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THE PRESENT ORDER, IF APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS NOT PROCEEDED WITH. ACCORDINGLY, WE DISMISS THE APPEALS FILED BY THE ASSESSEE AS WITHDRAWN. THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THIS PRESENT ORDER, IN ACCORDANCE WITH LAW, IF APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS NOT PURSUED. IT IS ORDERED ACCORDINGLY. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 22 ND DAY OF FEBRUARY, 2021 . SD/- SD/- ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 22 ND FEBRUARY, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-14, BANGALORE. 4. THE CIT (LTU), BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE