M/s. Hewlett Packard India Sales Private Limited, Bangalore V. Income-Tax Officer(TDS), LTU, Bangalore

ITA 1432/BANG/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4281 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-02-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 11-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VAIDEHI G
• Keywords: TDS

Judgement Text

ITA NOS.1431 TO 1434/BANG/2016 & ITA NOS.1381 TO 1384/BANG/2016 HP INDIA SALES PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NOS.1431 TO 1434/BANG/2016 ASSESSMENT YEAR: 2011-12, 2011-12, 2012-13 & 2012 -13 RESPECTIVELY HP INDIA SALES PRIVATE LIMITED (FORMERLY KNOWN AS HEWLETT-PACKARD INDIA SALES PRIVATE LIMITED) 24, SALAPURIA ARENA HOSUR MAIN ROD ADUGODI, BANGALORE-560 030 PAN NO : AAACC9862F VS. ITO (TDS)-LTU BANGALORE APPELLANT RESPONDENT ITA NOS.1381 TO 1384/BANG/2016 ASSESSMENT YEAR: 2009-10, 2009-10, 2010-11 & 2010 -11 RESPECTIVELY HP INDIA SALES PRIVATE LIMITED (FORMERLY KNOWN AS HEWLETT-PACKARD INDIA SALES PRIVATE LIMITED) 24, SALAPURIA ARENA HOSUR MAIN ROD ADUGODI, BANGALORE-560 030 VS. ITO (TDS)-LTU BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. VAIDEHI G., A.R. RESPONDENT BY : MS. NEERA MALHOTRA, D.R. DATE OF HEARING : 16.02.2021 DATE OF PRONOUNCEMENT : 16.02.2021 ITA NOS.1431 TO 1434/BANG/2016 & ITA NOS.1381 TO 1384/BANG/2016 HP INDIA SALES PVT. LTD., BANGALORE PAGE 2 OF 3 O R D E R PER BENCH: THE ASSESSEE HAS FILED THESE EIGHT APPEALS CHALLEN GING THE ORDERS PASSED BY THE LD CIT(A), LARGE TAX PAYERS UN IT, BANGALORE FOR ASSESSMENT YEARS 2009-10 TO 2012-13 CONFIRMING THE DEMAND RAISED UPON THE ASSESSEE U/S 201(1)/201(1A) OF THE ACT IN ALL THE ABOVE SAID YEARS. 2. THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN THESE APPEALS UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. IT IS FURTHER STATED THAT TH E ASSESSEE HAS FILED FORM NO.1 & 2 FOR THESE APPEALS AND IT HAS ALSO REC EIVED FORM NO.3. ACCORDINGLY IT IS SUBMITTED THAT APPEALS OF THE ASS ESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD A.R, HOWEVER, SUBMIT TED THAT THE ASSESSEE HAS NOT YET RECEIVED FORM NO.5 AND HENCE L IBERTY MAY BE GIVEN TO THE ASSESSEE TO SEEK RECALL OF THE ORDER O F ANY OF THE YEARS, IF IT IS SO WARRANTED. 3. WE HEARD LD D.R, WHO DID NOT OBJECT TO THE PR AYER OF THE ASSESSEE. SINCE THE ISSUES CONTESTED IN THESE APPEALS OF THE ASSESSEE HAVE BEEN OPTED TO BE SETTLED UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2010, WE DISMISS THE APPEALS OF THE ASSESSEE AS WIT HDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSEE TO SEEK RE CALL OF THE ORDER PASSED FOR ALL/ANY OF THE YEARS IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WARRANT. ITA NOS.1431 TO 1434/BANG/2016 & ITA NOS.1381 TO 1384/BANG/2016 HP INDIA SALES PVT. LTD., BANGALORE PAGE 3 OF 3 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESS EE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH FEB, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 16 TH FEB, 2021. 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.