M/s. Tesco Bengaluru Private Limited, Bangalore V. Assistant Commissioner of Income Tax (International Taxation), Circle 2(2), Bangalore

ITA 1185/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2711 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Assessee Lawyers: MAHIMA
• Section: 201(1); 20

Judgement Text

ITA NOS.1184 TO 1186/BANG/2019 M/S. TESCO BENGALURU PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL CBENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS.1184 TO 1186/BANG/2019 ASSESSMENTYEAR: 2015-16 TO 2017-18 M/S. TESCO BENGALURU PVT. LTD. (FORMERLY KNOWN AS TESCO HINDUSTAN SERVICE CENTRE PVT. LTD.) NO.81 & 82, EPIP AREA NEAR VYDEHI HOSPITAL WHITEFIELD BANGALORE-560 006 PAN NO :AABCT8915B VS. ACIT (IT) CIRCLE-2(2) BANGALORE APPELLANT RESPONDENT APPELLANT BY : MS. MAHIMA, A.R. RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 26.11.2020 DATE OF PRONOUNCEMENT : 26.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THESE APPEALS CHALLENGING TH E COMMON ORDER DATED 31.3.2019 PASSED BY LD. CIT(A)-12, BENG ALURU AND THEY RELATE TO THE ASSESSMENT YEARS 2015-16 TO 2017-18. THE ASSESSEE IS CHALLENGING THE DEMAND RAISED ON IT U/S 201(1) & 20 1(1A) OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT] IN THESE THREE YEARS. 2. THE LD. A.R. SUBMITTED THAT THE ASSESSEE HAS OPT ED TO SETTLE THE ISSUE UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020 AND ACCORDINGLY, FILED THE APPLICATIONS IN FORM NO.1 & FORM NO.2 ITA NOS.1184 TO 1186/BANG/2019 M/S. TESCO BENGALURU PVT. LTD., BANGALORE PAGE 2 OF 2 PRESCRIBED UNDER THE ABOVE SAID ACT. FURTHER, THE ASSESSEE HAS ALSO RECEIVED FORM NO.3 FROM THE DESIGNATED AUTHORI TY. ACCORDINGLY, THE LD. A.R. SUBMITTED THAT THE ASSESS EE IS SEEKING PERMISSION OF THE BENCH TO WITHDRAW THE ABOVE SAID APPEALS. 3. WE HEARD LD. D.R. AND PERUSED THE RECORD. 4. HAVING REGARD TO THE SUBMISSIONS MADE BY THE LD. A.R., WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEALS. ACCORD INGLY, WE DISMISS THE APPEALS AS WITHDRAWN. 5. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSE SSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH NOV, 2020. SD/- (N.V. VASUDEVAN) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 26 TH NOV, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.