CSC Business Process Services India Pvt. Ltd.(Merged with Computer Sciences Corporation India Pvt.Ltd.) , Chennai V. The ACIT, Circle-1(1)(2), Vadodara

ITA 1385/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8262 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 29-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Keywords: Tax effect
• Section: 271(1)(c)

Judgement Text

आयकर य कर , हमदाबाद याय ‘‘स ’’ हमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No. 1385/Ahd/2019 Assessment Years : 2012-13 CSC Business Process Services India Private Limited, Unit 13, Block 2, SDF Buildings, Sez, Mepz, Tambaram, Chennai, Tamilnadu-600045 PAN : AAACC 7460 R Vs Assistant Commissioner of Income-tax, Circle-1(1)(2), Vadodara ा / (Appellant) य / (Respondent) Assessee by : None – Withdrawal application on record Revenue by : Shri V.K. Singh, Sr DR /Date of Hearing : 23/02/2022 /Date of Pronouncement: 23/02/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : This is an appeal filed by the assessee against the order of the learned Commissioner of Income-Tax (Appeals)-1, Vadodara dated 03.07.2019, in the matter of penalty under section 271(1)(c) of the Income-tax Act, 1961, for the Assessment Year 2012-13. 2. At the time of hearing, it is noticed that the assessee has filed a letter dated 2 nd December, 2021 seeking permission for withdrawal of appeal on the ground that assessee’s grievance raised in the appeal has already been redressed in the subsequent order passed by the learned CIT(A)-1, Vadodara dated 22.11.2019. The assessee, vide aforesaid letter, pleaded that the appeal filed by the assessee may be dismissed as withdrawn. The learned Departmental Representative has no objection to the withdrawal of the appeal filed by the assessee. ITA No. 1385/Ahd/2019 CSC Business Prrocess Ser. (I) Pvt Ltd vs. ACIT AY : 2012-13 2 3. Therefore, in view of these facts, we allow the withdrawal of the appeal filed by the assessee; and, accordingly appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 23 rd February, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 23/02/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...23.02.2022 – low tax effect by CBDT circular ...... 2. Date on which the typed draft is placed before the Dictating Member ...23.02.2022 ............ Other member.... 23.02.2022 .......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......23.02.2022 ............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...23.02.2022.. 5. Date on which the file goes to the Bench Clerk....23.02.2022 ............... 6. Date on which the file goes to the Head Clerk......23.02.2022 ............................ 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................