Juniper Networks India Private Limited, Bangalore V. Assistant Commissioner Of Income Tax, TDS Circle- 2(1), Bangalore

ITA 1628/BANG/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9512 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 03-12-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 12-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI JT
• Assessee Lawyers: AJAY ROTI
• Keywords: TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BAS KARAN , ACCOUNTANT MEMBER ITA NO S . 1626 TO 1629/BANG/ 2019 ASSESSMENT YEAR S : 2012 - 13 TO 2015 - 16 JUNIPER NETWORKS INDIA PRIVATE LTD., PLOT # 65/2, 3 RD FLOOR, BAGMANE TRIDIB, BAGMANE TECH PARK, C.V. RAMAN NAGAR, BANGALORE 560 093. PAN: AAACJ 8542K VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI AJAY ROT I, CA RESPONDENT BY : SMT . R. PREMI, JT.CIT(DR), ITAT, BENGALURU. DATE OF HEARING : 03 . 1 2 .2020 DATE OF PRONOUNCEMENT : 31 . 1 2 .2020 O R D E R PER BENCH THESE ARE APPEALS BY THE ASSESSEE AGAINST THE COMM ON ORDER OF THE CIT(APPEALS)-13, BENGALURU DATED 14.05.2019 REL ATING TO ASSESSMENT YEARS 2012-13 TO 2015-16. 2. DURING THE COURSE OF HEARING OF THE APPEALS, TH E LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WILL BE OPTING FOR VIVAD SE VISHWAS SCHEME ACT, 2020 [VSVS] AND NECESSARY FORMS WILL BE FILED IN DUE COURSE BEFORE THE TRIBUNAL. THE BENCH POINTED OUT THAT TH E BANGALORE BENCHES IN ITA NOS.1626 TO 1629/BANG/2019 PAGE 2 OF 2 SUCH CASES IS DISMISSING THE APPEAL AS WITHDRAWN, W ITH LIBERTY TO SEEK RECALL OF THE ORDER, TO WHICH HE AGREED. WE FIND T HAT THE ASSESSEE HAS FILED FORM 1 & FORM 2 IN THIS REGARD. ACCORDINGLY, THE A PPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF NON-COMPLETION OF FORMALITIES UNDER THE VSVS. 3. IN THE RESULT, THE APPEALS BY THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF DECEMBER, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 31 ST DECEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.