M/s. Cisco Systems (India) Private limited, Bengaluru V. Deputy Commissioner of Income Tax (International Taxation), Circle-1(1), Bengaluru

ITA 1792/BANG/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7799 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-09-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 25-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM ITA NO.1791/BANG/2018 : ASST.YEAR 2013-2014 ITA NO.1792/BANG/2018 : ASST.YEAR 2014-2015 ITA NO.1793/BANG/2018 : ASST.YEAR 2015-2016 M/S.CISCO SYSTEMS (INDIA) PVT.LTD. BRIGADE SOUTH PARADE NO.10 MAHATMA GANDHI ROAD BANGALORE 560 001. PAN : AABCC0258Q. V. THE DY.COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE 1(1) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.CHAVALI NARAYAN, CA RESPONDENT BY : MS.NEERA MALHOTRA, CIT-DR DATE OF HEARING : 02.09.2021 DATE OF PRONOUNCEMENT : 02.09.2021 O R D E R PER BENCH : THESE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST THREE DIFFERENT ORDERS OF THE CIT(A), ALL DATED 21.02.2017. THE RELEVANT ASSESSMENT YEARS 2013-2014, 2014- 2015 AND 2015-2016. 2. AT THE TIME OF HEARING BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HAS PLACED A LETTER DATED 18 TH NOVEMBER, 2020, AND CONTENDED THAT THE ASSESSEE HAD OPTED TO RESOLVE THE DISPUTE RAISED IN THESE APPEALS UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020. HE, THEREFORE, PRAYED THAT THE APPEALS MAY BE TREATED AS WITHDRAWN. IN VIEW OF THE SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE DISMISS THE APPEALS FILED BY THE ASSESSEE AS WITHDRAWN. ITA NOS.1791-1793/BANG/2018. M/S.CISCO SYSTEMS (INDIA) PVT.LTD. 2 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 02 ND DAY OF SEPTEMBER, 2021 . SD/- SD/- ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 02 ND SEPTEMBER, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-12, BANGALORE. 4. THE CIT (INTERNATIONAL TAXATION), BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE