M/s. Autodesk Asia Pte Limited, Bengaluru V. Income Tax Officer, International Taxation, Ward 1(1), Bengaluru

ITA 1879/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4216 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-12-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: APARNA
• Section: 263; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER I TA NO. 1879/ BANG / 2018 ASSESSMENT YEAR : 2012 - 13 AUTODESK ASIA PTE LIMITED, C/O. AUTODESK INDIA PVT. LTD., UNIT A-4, A WING, 2 ND FLOOR, DIVYASREE CHAMBERS, LANGFORD ROAD, BANGALORE 560 025. P AN: AAFCA 6398 D VS. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD 1(1), BANGALORE. APP EL L ANT RESPONDENT APP ELL ANT BY : MS. APARNA, ADVOCATE R E SPONDENT BY : SHRI PRADEEP KUMAR, CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 14. 01 . 201 9 DATE OF PRONOUNCEMENT : 08 . 0 2 . 201 9 O R D E R PER N V VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 28.03.2018 OF THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TA XATION), BENGALURU PASSED U/S. 263 OF THE INCOME-TAX ACT, 1961 [THE A CT] RELATING TO ASSESSMENT YEAR 2012-13. ITA NO. 1879/BANG/2018 PAGE 2 OF 3 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS FILED A LETTER SEEKING TO WITHDRAW THIS APPEAL ON THE FOLLO WING GROUNDS:- THE SUBJECT APPEAL IS FILED CHALLENGING THE ORD ER DATED 28TH MARCH 2018 PASSED BY THE COMMISSIONER OF INCOM E-TAX (INTERNATIONAL TAXATION), BANGALORE (`THE CIT' FOR SHORT) UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 (`THE ACT' FOR SHORT) FOR THE ASSESSMENT YEAR 2012-13, DIRECTING THE ASSESSIN G OFFICER (`AO' FOR SHORT) TO REVISE THE ORDER DATED 14TH MAR CH 2016 PASSED BY THE AO UNDER SECTION 154 OF THE ACT, AFTER EXAMI NING THE ISSUE RAISED IN THE SAID ORDER PASSED UNDER SECTION 263. PURSUANT TO THE ABOVE ORDER PASSED BY THE CIT, THE AO HAS PA SSED AN ORDER DATED 2ND NOVEMBER 2018 GIVING EFFECT TO THE CIT'S ORDER UNDER SECTION 263 OF THE ACT, ACCEPTING OUR CONTENTIONS A ND APPLYING THE LOWER RATE OF TAX, AFTER EXAMINING THE DETAILS SUBMITTED BY US ON THE ISSUE RAISED BY THE CIT. A COPY OF THE ORDER DATED 2ND NOVEMBER 2018 PASSED BY THE AO IS ENCLOSED HEREWITH AS ANNEXURE-A. IN THE CIRCUMSTANCES, THE SUBJECT APPEAL HAS BECO ME INFRUCTUOUS. WE WOULD THEREFORE REQUEST THE HON'BLE TRIBUNAL TO PERMIT US TO WITHDRAW THE ABOVE APPEAL, WITH LIBERT Y TO SEEK RESTORATION OF THE APPEAL IN FUTURE, IF CIRCUMSTANC ES WARRANT THE SAME, IN THE INTERESTS OF JUSTICE AND EQUITY. 3. THE LD. COUNSEL FOR THE ASSESSEE THUS SUBMITTED THAT THE AO HAS PASSED AN ORDER U/S. 154 OF THE ACT IN PURSUANCE OF THE DIRECTIONS OF THE CIT ACCEPTING THE CLAIM OF ASSESSEE AND THEREFORE T HIS APPEAL FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND THE SAME IS SOU GHT TO BE WITHDRAWN. 4. AFTER HEARING BOTH THE PARTIES, THE PERMISSION T O WITHDRAW THE APPEAL IS GRANTED AND THE APPEAL IS DISMISSED AS WITHDRAWN . ITA NO. 1879/BANG/2018 PAGE 3 OF 3 5. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 08 TH DAY OF FEBRUARY, 2019. SD/- SD/- ( JASON P. BOAZ ) ( N.V . VASU DEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 08 TH FEBRUARY, 2019. / D ESAI S MURTHY / COPY TO: 1. THE APP ELLANT 2. THE R ESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD F ILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.